https://www.taxtmi.com/caselaws?id=359795 The Supreme Court upheld the High Court's decision, affirming that Inland Container Depots (ICDs) qualify as "inland ports" under Section 80-IA(4) of the Income Tax Act, entitling them to deductions for the relevant assessment years. The appeal was dismissed, and all connected appeals were disposed of accordingly, with parties bearing their own costs. en-us Tue, 24 Apr 2018 00:00:00 +0530 Wed, 08 Apr 2026 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359795 The Supreme Court upheld the High Court's decision, affirming that Inland Container Depots (ICDs) qualify as "inland ports" under Section 80-IA(4) of the Income Tax Act, entitling them to deductions for the relevant assessment years. The appeal was dismissed, and all connected appeals were disposed of accordingly, with parties bearing their own costs. Case-Laws Income Tax Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359795