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2020 (10) TMI 1162 - HC - Income TaxEntitled for deduction u/s 80IA(4) - Container Freight Station constitutes an 'inland port' - HELD THAT:- This Court in Assessee's own case [2019 (11) TMI 1483 - MADRAS HIGH COURT] has decided the questions of law against the revenue. In M/S CONTAINER CORPORATION OF INDIA LTD. [2018 (5) TMI 359 - SUPREME COURT] both the Notification and communication are not binding on CBDT to decide whether ICDs can be termed as Inland Ports within the meaning of Section 80-IA appellant herein is unable to put forward any reasonable explanation as to why these notifications and communication should not be relied to hold ICDs as Inland Ports. Unless shown otherwise, it cannot be held that the term ‘Inland Ports' is used differently under Section 80-IA. All these facts taken together clear the position beyond any doubt that the ICDs are Inland Ports and subject to the provisions of the Section and deduction can be claimed for the income earned out of these Depots. Actual computation is to be made in accordance with the different Notifications issued by the Customs department with regard to different ICDs located at different places. - Decided against revenue.
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