Deduction u/s 80IA(4) - revenue contended that assessee had not ...
High Court Allows Deduction u/s 80IA(4) for Container Freight Station; Revenue's Argument Rejected.
January 10, 2015
Case Laws Income Tax HC
Deduction u/s 80IA(4) - revenue contended that 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 - Contentions rejected - deduction allowed - HC
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