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Income Tax - Highlights / Catch Notes

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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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