Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent units as the activities were functionally different - The assessee had successfully satisfied the functional test of an independent unit - deduction allowed - AT
Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent units as the activities were functionally different - The assessee had successfully satisfied the functional test of an independent unit - deduction allowed - AT
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