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2019 (6) TMI 1002 - BOMBAY HIGH COURTClaim of deduction u/s 80-IA(4) - denial of claim as assessee did not fulfill the required conditions as prescribed for claiming deduction u/s 80-IA(4), as the inland container depot / container freight station is not included in inland ports as ports on rivers or canals - HELD THAT:- Identical question came up for consideration before this Court [2018 (4) TMI 749 - BOMBAY HIGH COURT] Container Freight Station (CFS) run by the respondent-assessee is eligible for deduction under Section 80IA of the Act as an infrastructure facility - Decided in favour of assessee.
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