J U D G M E N T

(Delivered by R.SUDHAKAR,J.)

This Tax Case (Appeal) is filed by the Revenue as against the order of the Income Tax Appellate Tribunal raising the following substantial questions of law:

“ 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in deleting the disallowance made under Section 80IA(4) of the Income Tax Act?

2. Is not the finding of the Tribunal bad especially when the assessee had not developed the infrastructure facilities as it was only a custodian for the movement and handling of all containerized import/export consignment in Container Freight Station?

3. Whether the finding of the Tribunal is proper in view of the amendment to Section 80IA(4) whereby Explanation was introduced with effect from 01.04.2002 had omitted the word "any other public facility of similar nature" and wrongly allowing deduction under Section 80IA(4) on Container Freight Station?"

2. The assessment in this case relates to the assessment year 2009-

10. The assessee filed its return of income for the said assessment year on 29.9.2009 declaring its taxable income as Rs.13,87,046/-. The case of the assessee was selected for scrutiny and notice under Section 1