{"id":366,"date":"2018-04-29T16:43:10","date_gmt":"2018-04-29T16:43:10","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-jwc-logistics-park-pvt-ltd-bomhc-www-itatonline-org\/"},"modified":"2018-06-16T15:48:48","modified_gmt":"2018-06-16T15:48:48","slug":"pcit-v-jwc-logistics-park-pvt-ltd-bomhc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jwc-logistics-park-pvt-ltd-bomhc-www-itatonline-org\/","title":{"rendered":"PCIT v. JWC Logistics Park Pvt. Ltd( 2018)   404 ITR 310 (Bom)(HC) , www.itatonline.org"},"content":{"rendered":"<p>Dismissing the appeal of the revenue , the Court held that ; the issue involved was whether the Container freight station (CFS) is eligible deduction as infrastructure facility . Though the issue is covered by Jurisdictional High Court in CIT v. Continental Ware housing Corporation ( Nava Sheva) ( 2015) 374 ITR 646 ( Bpm) (HC) and also All Cargo Logistics Ltd v CIT ( ITA No 5018 to 5022 and 5059 dt. 6 th July 2012 , the revenue wanted to argue the matter once again. The Court has also passed ,strictures against Department &#8216;s Advocate for &#8220;most unreasonable attitude&#8221; of seeking to reargue settled concluded issues and not following the judicial discipline and law of precedents .( ITXA-613-2015 ITXA-618-2015 (SR.3), dt. 11.04.2018)( AY. 2008 -09 , 2009-10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S.80IA: Industrial undertaking \u2013 Infrastructure facility &#8211; &#8211; Container freight station ( CFS)   is eligible deduction as an infrastructure  facility &#8211; Strictures passed against Dept&#8217;s Advocate for &#8220;most unreasonable attitude&#8221; of seeking to reargue settled concluded issues and not following the judicial discipline and law of  precedents .<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-366","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5U","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/366","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=366"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/366\/revisions"}],"predecessor-version":[{"id":1362,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/366\/revisions\/1362"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=366"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=366"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=366"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}