TMI BlogDefinition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IAX X X X Extracts X X X X X X X X Extracts X X X X ..... lity for the purpose of sections 10(23G) and 80-IA Circular : No. 793, dated 23-6-2000 . 1. The Board has received various representations seeking clarification whether structures at por ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filled: (a) the concerned port authority has issued a certificate that the said structures form part of the port, and (b) such structures have been built under BOT or BOLT schemes and there is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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