Ii, Thane v. Continental Warehousing Corporation (Nhava Sheva)Ltd. (2015) 68 Taxmann.com 78 (Bom) And By Apex Court In Thecase Of Commissioner Of Income Tax, Delhi-1 Vs. Con

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 940 OF 2017 Pr. Commissioner of Income Tax v/s. M/s. Ameya Logistics Pvt. Ltd. .. Appellant .. Respondent Mr. Suresh Kumar for the appellant None for the respondent CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J. DATED : 14[th] OCTOBER, 2019 P.C. 1.This appeal under Section 260A of the Income Tax Act,1961(Act) challenges the order dated 4[th] August, 2016 passed by theIncome Tax Appellate Tribunal, Mumbai (Tribunal). This appealrelates to Assessment Year 2011-12. 2.Mr. Suresh Kumar, learned counsel for the Revenue urges thefollowing question of law for our consideration :- “Whether on the facts and in the circumstances of the case andin law, the Tribunal was right in holding that the assessee isentitled for deduction under section 80IA of the Income TaxAct, 1961 even though activities undertaken by the assessee donot fall within Clause (d) of the Explanation to section 80IA(4)defining the term Infrastructure facility ? 3.It is an undisputed position that the issue herein standsconcluded against the Revenue and in favour of the Respondent-assessee by the decision of this Court in Commissioner of Income-tax- II, Thane Vs. Continental Warehousing Corporation (Nhava Sheva)Ltd. (2015) 68 taxmann.com 78 (Bom) and by Apex Court in thecase of Commissioner of Income Tax, Delhi-1 Vs. ContainerCorporation of India Ltd. (2018) 404 ITR 397. 4.In the above view, the question as proposed does not give riseto any substantial question of law. Thus not entertained. 5.Appeal dismissed. (NITIN JAMDAR, J.) (M.S. SANKLECHA, J.)