Infrastructure facility designation: ICDs and CFSs qualify under tax provision when Customs Act notification exists. Notification designates Inland Container Depots (ICD) and Container Freight Stations (CFS) as an infrastructure facility for income tax purposes under the explanatory clause of the relevant provision, provided the place is notified as an ICD or CFS under the Customs Act; the designation is issued by the tax authority by administrative notification.
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: ICDs and CFSs qualify under tax provision when Customs Act notification exists.
Notification designates Inland Container Depots (ICD) and Container Freight Stations (CFS) as an infrastructure facility for income tax purposes under the explanatory clause of the relevant provision, provided the place is notified as an ICD or CFS under the Customs Act; the designation is issued by the tax authority by administrative notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
