Deduction u/s 80-IA(4) - assessee is engaged in the business of ...
Container Freight Station Qualifies for Section 80-IA(4) Tax Deduction as Inland Port, Rules Court.
April 26, 2017
Case Laws Income Tax AT
Deduction u/s 80-IA(4) - assessee is engaged in the business of operation of Container Freight Station (CFS) - inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT
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