Amendment to income tax notification: Container Freight Stations now expressly included within Inland Container Depot references. Amendment revises notification terminology by substituting 'Container Freight Station' for 'Central Freight Station' and replacing the prior phrase with 'Inland Container Depot including Container Freight Stations under the Customs Act, 1962,' thereby aligning the notification's facility descriptions with containerised customs terminology under the income tax provision invoked.
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.
Amendment to income tax notification: Container Freight Stations now expressly included within Inland Container Depot references.
Amendment revises notification terminology by substituting "Container Freight Station" for "Central Freight Station" and replacing the prior phrase with "Inland Container Depot including Container Freight Stations under the Customs Act, 1962," thereby aligning the notification's facility descriptions with containerised customs terminology under the income tax provision invoked.
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