The Commissioner Of Income Tax,Chennai v. M/S.continental Container Freight Stations Pvt. Ltd

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 29.08.2019 CORAM THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAMandTHE HONOURABLE MRS.JUSTICE V.BHAVANI SUBBAROYAN Tax Case Appeals No.729 of 2017 The Commissioner of Income tax,Chennai... Appellant/Respondent -vs- M/s.Continental Container Freight Stations Pvt. Ltd.,81, Samy Complex, Thambu Chetty Street,Parrys Corner, Chennai-600 001.PAN: .. Respondent/Appellant Appeal under Section 260A of the Income-tax Act, 1961,against the order dated 24.03.2017 on the file of the Income TaxAppellate Tribunal 'A' Bench, Chennai, in I.T.A.No.2786/Mds/2016for the assessment year 2010-11. Against the order of theCommissioner of the Income Tax,(Appeals)-1, Chennai made inITA.No.224/13-4(New No.ITA 76/CIT-1/2013-14 dated 01/07/2016against the order of the Assistant Commissioner of Income Tax,Company Circle I(3), Chennai in PAN/GIR.No. dated30.03.2013 for the Assessement year 2010-11. For Appellant:Ms.R.Hemalatha,Senior Standing CounselFor Respondent:Mr.A.S.Sriramanfor Mr.S.Sridhar This appeal filed by the appellant/Revenue under Section260A of the Income-tax Act, 1961, is directed against the orderdated 24.03.2017, passed by the Income Tax Appellate Tribunal'A' Bench, Chennai, in I.T.A.No.2786/Mds/2016 for the assessment https://hcservices.ecourts.gov.in/hcservices/ year 2010-11. 2.The Revenue has raised the following substantial questionsof law for consideration:-“(i) Whether container freight facility is aninfrastructure facility and is therefore eligiblefor claiming deduction u/s.80IA(4) even after theamendment introduced by Finance Act, 2001? (ii) Whether the charges received in respectof transportation of goods moving out of CFSfacility is also eligible for claiming deductionunder Section 80IA(4) and is not restricted to thereceipt in respect of the transportation chargesreceived on moving the goods to the Port? (iii) Whether the charges received forincidental services like detention charges,vehicle lease charges are also eligible forclaiming deduction u/s.80IA(4)? (iv) Whether earning predominately from thewarehousing activities of a container freightstation is eligible for deduction u/s.80IA(4)?”3.We have heard Ms.R.Hemalatha, learned Senior StandingCounsel for the appellant/Revenue; and Mr.A.S.Sriraman, learnedcounsel forMr.S.Sridhar,learnedcounselfortherespondent/assessee. 4.It is not disputed by the Revenue that the substantialquestions of law framed for consideration in this appeal havebeen answered against the Revenue by the Hon'ble Supreme Courtin the case of CIT vs. Container Corporation of India Ltd.,(2018) 404 ITR 0397 (SC). 5.We had an occasion to consider identical question in thecase of M/s.A.S.Shipping Agencies Pvt. Ltd. vs. DCIT, Chennai[T.C.A.Nos.596 to 600 of 2019, dated 09.08.2019]. 6.Following the above decisions, this tax case appeal isdismissed and the substantial questions of law are answeredagainst the Revenue. No costs. -s/d- Assistant Registrar(CSII) True Copy Sub-Assistant Registrar abr https://hcservices.ecourts.gov.in/hcservices/ To 1.The Assistant Commissioner of Income-tax, Company Circle-I(3), Chennai-600 034. Company Circle-I(3), Chennai-600 034. 2.The Commissioner of Income-tax,(Appeals)-1 Chennai-I,Chennai-I, 121, Mahatma Gandhi Road, Chennai-600 034. 3.The Income Tax Appellate Tribunal 'A' Bench, Chennai.'A' Bench, Chennai. +1 cc to M/s.S.Sridhar Advocate sr 75286 +1 cc to Mr.T.Ravikumar Advocate sr 74349 T.C.A.No.729 of 2017 nmi(co)aa14/10/2019