Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act.

Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act. https://www.taxtmi.com/highlights?id=26295 Disallowance u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container depot, the assessee’s claim that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT en-us Mon, 07 Dec 2015 12:56:03 +0530 Mon, 07 Dec 2015 12:56:03 +0530 TaxTMI RSS Generator Court Rules Inland Container Depots Qualify as "Inland Ports" for Tax Benefits u/s 80IA(4) of Income Tax Act. https://www.taxtmi.com/highlights?id=26295 Disallowance u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container depot, the assessee’s claim that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT Highlights Income Tax Mon, 07 Dec 2015 12:56:03 +0530 https://www.taxtmi.com/highlights?id=26295