COMMISSIONER OF INCOME TAX Vs. RAJA AGENCIES

JUDGEMENT

(1.) We have heard Ms.V.Pushpa, learned Standing Counsel for the appellant/Revenue.

(2.) The appeal, filed by the Revenue under Section 260A of the Income Tax Act, 1961 (for short, the Act) is directed against the order dated 01.08.2016 made in I.TA.No.215/Mds/2016 on the file of the Income Tax Appellate Tribunal, Chennai, "A" Bench (for brevity, the Tribunal) for the Assessment Year 2012-13.

(3.) The appeal was admitted on 11.07.2017 on the following substantial question of law: Whether the container freight station constitutes an Inland Port and entitled to deduction under Section 80IA(4) of the Income Tax Act, 1961?