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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Inland Container Depots and Container Freight Stations recognized as infrastructure under Income-tax Act, Section 10(23G).</h1> The Central Board of Direct Taxes, under the powers granted by section 10(23G) of the Income-tax Act, 1961, has designated Inland Container Depots (ICD) and Container Freight Stations (CFS) as infrastructure facilities. This designation is contingent upon these locations being recognized as Inland Container Depots, including Container Freight Stations, under the Customs Act, 1962. This notification, issued as S.O. 2142 on July 21, 1999, aims to clarify the status of ICDs and CFSs for tax purposes.
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