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        Income Tax

        Deduction u/s 80IA(4) - container terminal developed by assessee...

        Tax Deduction Approved for Chennai Port Container Terminal u/s 80IA(4) as Infrastructural Facility.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Deduction u/s 80IA(4) - container terminal developed by assessee - The assessee was vested with the authority of developing and providing infrastructural facilities for ports. The container terminal developed was a part of Chennai Port. The term ‘Port’ is mentioned as an infrastructural facilities in the explanation (d) to Sec.80IA(4). The term ‘port’ as defined in CBDT Circular No. 10 dated 16.12.2005 includes structures at the ports for storage, loading and unloading etc. The project fulfilled all the stipulate conditions. - The other entity has been allowed similar deduction and there is no reason as to why the deduction is not available to the assessee. - AT
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