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Income Tax - Highlights / Catch Notes

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

Income Tax

January 1, 2018

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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