Deduction u/s. 80IA(4) - infrastructure activities with respect ...

Tax Deduction for Infrastructure Upheld: CFS and ICDs Recognized as Inland Ports u/s 80IA(4) of Income Tax Act.

July 18, 2023

Case Laws Income Tax AT

Deduction u/s. 80IA(4) - infrastructure activities with respect to CFS and ICDs - 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

View Source

← Previous Next →

Deduction u/s. 80IA(4) - infrastructure activities with respect ...

Tax Deduction for Infrastructure Upheld: CFS and ICDs Recognized as Inland Ports u/s 80IA(4) of Income Tax Act.

July 18, 2023

Case Laws Income Tax AT

You may also like:

Deduction u/s 80IA - ICD - Inland port - infrastructure facilities - deduction allowed - HC

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...

Disallowance u/s 80IA on ICDs/CFS, which are inland ports - considering the nature of work carried out at these ICDs they can be termed as Inland Ports - the ICDs are...

Entitled for deduction u/s 80IA(4) - Container Freight Station constitutes an 'inland port' - the ICDs are Inland Ports and subject to the provisions of the Section and...

Disallowance 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...

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...

Deduction u/S 80IA on Inland Container Depot - Unless shown otherwise, it cannot be held that the term ‘Inland Ports' is used differently under Section 80-IA of the IT...

Deduction u/s 80IA(4) - Disallowance of project facility expenses - Revenue expenses or Capital expenditure - Appellant was engaged in infrastructure development and...

Deduction u/s 80IA - merely because in the agreement for development of infrastructure facility, assessee is referred to as contractor or because if some basic...

Deduction u/s 80IA - treating the assessee-company as a ‘Contractor’ and not ‘Developer’ by the Department - merely because in the agreement for development of...

Assessment u/s 153A - claim of deduction under section 80IA(4) - Paper company or not - assessee as a SPV was a mandatory requirement of NHAI - four laning of the...

The Income Tax Appellate Tribunal (ITAT) has adjudicated on various issues concerning deductions u/ss 80IA(4), 14A, and 35D. Regarding Section 80IA(4) deduction, the...

Deduction u/s. 80IA(4)(i) on storage tank MDI and storage tank EDA - By affirming the eligibility for deductions u/s 80IA(4) for the specialized storage tanks, the...

Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for...

Denial of deduction u/s 80-IA (4) - 'Cargo facility' operated and maintained by the assessee is infrastructure facility eligible for deduction u/s 80IA(4).

Quick Updates: