Home Highlights September 2012 Year 2012 This

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1. Inclusion of Inland Container Depot (ICD) Tondiarpet (TNPM), Chennai in the list of ports permitted for exports and imports under Export Promotion. - Notification

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

3. List of food import entry points with port codes, states, and designated authorized officers categorized under ICD/SEZ, LCS, and seaports. Key legal terminology includes...

4. 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...

5. 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...

6. 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...

7. 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...

8. 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...

9. 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...

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

11. The CBIC announces the removal of Valayankulam Village, Madurai from the list of Inland Container Depots, which was previously designated for unloading imported goods...

12. 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...

13. 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...

14. 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...

15. 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...