https://www.taxtmi.com/caselaws?id=341697 The court affirmed the tribunal's decision to allow the deduction claimed by the assessee under Section 80IA(4) of the Income Tax Act for the income derived from the Container Freight Station at JNPT. The court found that the facility qualified as an Inland Port based on precedents and the services provided. It held that no substantial question of law arose, dismissing the appeal and upholding the deduction. en-us Fri, 07 Apr 2017 00:00:00 +0530 Sat, 15 Apr 2017 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341697 The court affirmed the tribunal's decision to allow the deduction claimed by the assessee under Section 80IA(4) of the Income Tax Act for the income derived from the Container Freight Station at JNPT. The court found that the facility qualified as an Inland Port based on precedents and the services provided. It held that no substantial question of law arose, dismissing the appeal and upholding the deduction. Case-Laws Income Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341697