Deduction u/s. 80IA(4) - infrastructure activities with respect ...
Case Laws Income Tax
July 18, 2023
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 that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT
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