Container Freight Stations Qualify for Deductions u/s 80IA(4)(i) Without Specific State Agreement Due to Granted Approvals.

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....Deduction u/s.80IA(4)(i) - CFS - Where no specific agreement with the State Government was entered into but from the approvals granted to the assessee it was inferred that assessee should be deemed to have entered into an agreement with the State Government. - AT....