https://www.taxtmi.com/circulars?id=2910 Such storage, loading and unloading structures will be included in the definition of port for the purposes of the relevant income tax infrastructure provisions only if (a) the concerned port authority issues a certificate that the structures form part of the port, and (b) the structures were built under BOT or BOLT schemes with an agreement providing for transfer to the authority on expiry of the stipulated period. en-us Fri, 23 Jun 2000 00:00:00 +0530 Sat, 09 Aug 2008 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2910 Such storage, loading and unloading structures will be included in the definition of port for the purposes of the relevant income tax infrastructure provisions only if (a) the concerned port authority issues a certificate that the structures form part of the port, and (b) the structures were built under BOT or BOLT schemes with an agreement providing for transfer to the authority on expiry of the stipulated period. Circulars Income Tax Fri, 23 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2910