https://www.taxtmi.com/caselaws?id=269061 The Tribunal allowed the appeal, determining that the Container Freight Station (CFS) qualifies as an "Inland Port" and is eligible for the deduction under Section 80IA(4) of the Income Tax Act, 1961. The Tribunal considered the letter of intent from the Ministry of Commerce and Industry as meeting the agreement requirement with the government. Consequently, the appeal was allowed, and the stay petition was dismissed as infructuous. The judgment was delivered on 29.04.2015. en-us Wed, 29 Apr 2015 00:00:00 +0530 Sat, 02 Jan 2016 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269061 The Tribunal allowed the appeal, determining that the Container Freight Station (CFS) qualifies as an "Inland Port" and is eligible for the deduction under Section 80IA(4) of the Income Tax Act, 1961. The Tribunal considered the letter of intent from the Ministry of Commerce and Industry as meeting the agreement requirement with the government. Consequently, the appeal was allowed, and the stay petition was dismissed as infructuous. The judgment was delivered on 29.04.2015. Case-Laws Income Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269061