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Income Tax - Highlights / Catch Notes

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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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