Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Disallowance u/s 80IA(4) - the object of including “inland ...


Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act.

December 7, 2015

Case Laws     Income Tax     AT

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 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

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. Inland Container Depots for loading and unloading of goods - Additional port in Balli, Goa notified - Notification

  5. 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...

  6. 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...

  7. 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...

  8. Request for denotification of the petitioner's Inland Container Depots (ICD) - This Court is of the view that the claim of the respondents in respect of Cost Recovery...

  9. This notification amends the previous Notification No. 12/97-Customs (N.T.) dated 2nd April 1997 by inserting a new entry in the table for the State of Rajasthan. The...

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

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

  12. 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...

  13. HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

  14. Regarding inclusion of Inland Container Depot (ICD) Irungattukottai in the list of ports permitted for exports and imports under Export Promotion. - Notification

  15. Goods reached from Pakistan to Amritsar by rail cargo - import and export through a route other than sea port/ airport or Inland Container Depot or through a Land Custom...

 

Quick Updates:Latest Updates