https://www.taxtmi.com/highlights?id=14427 Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS of the assessee at port does not disentitle it from claiming deduction u/s. 80 IA(4) - AT en-us Wed, 11 Sep 2013 10:45:22 +0530 Wed, 11 Sep 2013 10:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14427 Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS of the assessee at port does not disentitle it from claiming deduction u/s. 80 IA(4) - AT Highlights Income Tax Wed, 11 Sep 2013 10:45:22 +0530 https://www.taxtmi.com/highlights?id=14427