{"id":3879,"date":"2019-02-08T10:25:12","date_gmt":"2019-02-08T10:25:12","guid":{"rendered":"http:\/\/itatonline.org\/digest\/pcit-v-jwc-logistic-park-p-ltd-2018-100-taxman-com-355-2019-260-taxman-92-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-jwc-logistic-park-p-ltd-2019-260-taxman-91\/"},"modified":"2019-02-08T10:25:12","modified_gmt":"2019-02-08T10:25:12","slug":"pcit-v-jwc-logistic-park-p-ltd-2018-100-taxman-com-355-2019-260-taxman-92-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-jwc-logistic-park-p-ltd-2019-260-taxman-91","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-jwc-logistic-park-p-ltd-2018-100-taxman-com-355-2019-260-taxman-92-bom-hc-editorial-slp-of-revenue-is-dismissed-pcit-v-jwc-logistic-park-p-ltd-2019-260-taxman-91\/","title":{"rendered":"PCIT  v.  JWC Logistic Park (P.) Ltd ( 2018) 100 taxman.com 355 \/ (2019) 260 Taxman 92 (Bom.)(HC) Editorial : SLP of revenue is dismissed , PCIT  v.  JWC Logistic Park (P.) Ltd. (2019) 260 Taxman 91 (SC)"},"content":{"rendered":"<p>Dismissing the appeal of the revenue the Court held that, Container Freight Station (CFS) run by the assessee is an infrastructure facility which is eligible for deduction.\u00a0 Followed\u00a0 Global Logistics Ltd\u00a0 Continental Ware Housing Corp. (Nhava Sheva ) Ltd ( 2015) 374 ITR 645 (Bom.) (HC)\u00a0 Referred All Cargo Global Logistics Ltd. v. Dy. CIT (2012) 137 ITD 287 (SB) (Mum.) (Trib.) (AY.2008 -09, 2009 -10)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA : Industrial undertakings \u2013 Infrastructure  development-<br \/>\nContainer Freight Station (CFS)- Eligible for deduction.<\/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-3879","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-10z","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3879","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=3879"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3879\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3879"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3879"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3879"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}