TMI BlogDeduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the...Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS of the assessee at port does not disentitle it from claiming deduction u/s. 80 IA(4) - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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