Deduction u/s 080IA - Container Freight Station(CFS) - it is not ...

Case Laws Income Tax

September 11, 2013

Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS of the assessee at port does not disentitle it from claiming deduction u/s. 80 IA(4) - AT

View Source

← Previous Next →

Deduction u/s 080IA - Container Freight Station(CFS) - it is not ...

Case Laws Income Tax

September 11, 2013

You may also like:

Container Freight Statio (CFS) cannot be treated as a garnishee of the third respondent - HC

Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...

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...

Imposition of penalty on container freight station (CFS) u/s 112A of Customs Act - clandestine removal by way of generating & producing bogus Custom documents -...

Disallowance made under Section 80IA(4) - development of the infrastructure facilities or not - income from the container freight station (CFS) - appellant was declared...

Deduction u/s 80IA(4) - looking to the facilities provided by Container Freight Stand, the Container Freight Stand is an Inland Port as it carries out functions of...

Deduction u/s 80IA(4) - revenue contended that assessee had not developed the infrastructure facilities as it was only a custodian for the movement and handling of all...

Deduction u/s 80IB - whether freight charges recovered from the customers are eligible for deduction under section 80IB ? - since the department has allowed the claim of...

Seeking to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition - the order passed by this Court...

Immediate suspension of Container Freight Station (CFS) - Illegal removal of seized/confiscated goods - The order is in the nature of fixing the petitioner for the lapse...

Classification of service - incidental activity - scope of the contents of agreement - Storage and Warehousing services or not - MIPL is running a container freight...

Disallowance of deduction claimed u/s 10AA after claiming deduction / exemption u/s 10A - SEZ unit - As on the commencement of assessment year 2006-07, which is the...

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...

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

Subject: Removal of goods from a Customs Station-instructions regarding affixation of one-time-lock, movement of ISO Tank Container from Customs Station to Warehouse...

Quick Updates: