{"id":62974,"date":"2026-07-30T16:17:07","date_gmt":"2026-07-30T10:47:07","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-3\/"},"modified":"2026-07-30T16:17:07","modified_gmt":"2026-07-30T10:47:07","slug":"asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-kerry-indev-logistics-p-ltd-2025-131-itr-100-chennai-trib-3\/","title":{"rendered":"Asst. CIT v. Kerry Indev Logistics P. Ltd (2025) 131 ITR 100 (Chennai) (Trib)"},"content":{"rendered":"<p>Held that since the container freight station was a duly notified infrastructure facility entitled to deduction. <strong>(<\/strong>AY. 2013 14)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IA: Industrial undertaking-Special deduction-Container freight station approved and notified as infrastructure facility-Deduction allowable.[S.80IA(4)]<\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62974","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gnI","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62974","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=62974"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62974\/revisions"}],"predecessor-version":[{"id":62975,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62974\/revisions\/62975"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}