Infrastructure facility designation: inland container depots and container freight stations qualify under section 80-IA(12)(ca) when customs-notified Notification designates Inland Container Depot and Container Freight Station as infrastructure facilities under clause (ca) of sub section (12) of section 80-IA of the Income tax Act, conditional on those places being notified as Inland Container Depot including Container Freight Stations under the Customs Act; the notification text records later substitutions altering earlier terminology.
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.
Infrastructure facility designation: inland container depots and container freight stations qualify under section 80-IA(12)(ca) when customs-notified
Notification designates Inland Container Depot and Container Freight Station as infrastructure facilities under clause (ca) of sub section (12) of section 80-IA of the Income tax Act, conditional on those places being notified as Inland Container Depot including Container Freight Stations under the Customs Act; the notification text records later substitutions altering earlier terminology.
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