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