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        Income Tax

        Notifies Bulk Handling Terminals as infrastructure facility u/s 10(23G) - 11341 - Income Tax

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        Infrastructure facility designation: Bulk Handling Terminals qualify when used for rail system development, subject to operational condition. The Central Board of Direct Taxes notifies Bulk Handling Terminals as an infrastructure facility under Explanation (c)(i) of section 10(23G) of the Income tax Act, 1961, by Notification No. 11341 dated 19 4 2000, provided that such Bulk Handling Terminals are developed, maintained, or operated for the development of the rail system.
                        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: Bulk Handling Terminals qualify when used for rail system development, subject to operational condition.

                              The Central Board of Direct Taxes notifies Bulk Handling Terminals as an infrastructure facility under Explanation (c)(i) of section 10(23G) of the Income tax Act, 1961, by Notification No. 11341 dated 19 4 2000, provided that such Bulk Handling Terminals are developed, maintained, or operated for the development of the rail system.


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