https://www.taxtmi.com/caselaws?id=183052 The High Court upheld the Tribunal's decision, affirming that a Container Freight Station (CFS) qualifies as an inland port for deduction under section 80-IA(4) of the Income-tax Act. The Court relied on the Ministry's clarification and certificates recognizing CFSs as inland ports, dismissing the appeal in favor of the assessee. The Court found alignment with previous decisions and held that CFSs are part of inland ports, making them eligible for the deduction under the specified provision. en-us Thu, 23 Jul 2015 00:00:00 +0530 Fri, 27 May 2016 09:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183052 The High Court upheld the Tribunal's decision, affirming that a Container Freight Station (CFS) qualifies as an inland port for deduction under section 80-IA(4) of the Income-tax Act. The Court relied on the Ministry's clarification and certificates recognizing CFSs as inland ports, dismissing the appeal in favor of the assessee. The Court found alignment with previous decisions and held that CFSs are part of inland ports, making them eligible for the deduction under the specified provision. Case-Laws Income Tax Thu, 23 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183052