https://www.taxtmi.com/circulars?id=2853 Structures at ports for storage, loading and unloading qualify as part of the port for tax purposes if the port authority certifies they form part of the port; for assessment years up to 2001-02 an additional condition requires construction under BOT/BOLT with an agreement to transfer to the authority, while from 2002-03 onward only the port authority certificate is required. en-us Fri, 16 Dec 2005 00:00:00 +0530 Mon, 11 Aug 2008 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2853 Structures at ports for storage, loading and unloading qualify as part of the port for tax purposes if the port authority certifies they form part of the port; for assessment years up to 2001-02 an additional condition requires construction under BOT/BOLT with an agreement to transfer to the authority, while from 2002-03 onward only the port authority certificate is required. Circulars Income Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2853