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Income Tax - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Deduction u/s 80IA(4) - the object of including “inland port” as ...


Inland Container Depots Qualify as Inland Ports, Eligible for Deductions u/s 80IA(4) of Income Tax Act.

January 1, 2018

Case Laws     Income Tax     AT

Deduction u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container depot, the assessee’s claim that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT

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