https://www.taxtmi.com/article/detailed?id=8056 The legal issue is whether ICDs qualify as inland ports and thus as an infrastructure facility under section 80-IA, enabling a ten-year deduction. The analysis rests on the statutory definition, the port-like nature of customs clearance activities at ICDs, valid notifications and administrative communications classifying ICDs as inland ports, and the principle that subsequent amendments do not retroactively nullify earlier notifications absent explicit transitional provisions. en-us Tue, 10 Jul 2018 05:45:16 +0530 Tue, 10 Jul 2018 05:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8056 The legal issue is whether ICDs qualify as inland ports and thus as an infrastructure facility under section 80-IA, enabling a ten-year deduction. The analysis rests on the statutory definition, the port-like nature of customs clearance activities at ICDs, valid notifications and administrative communications classifying ICDs as inland ports, and the principle that subsequent amendments do not retroactively nullify earlier notifications absent explicit transitional provisions. Articles Customs - Import - Export - SEZ Tue, 10 Jul 2018 05:45:16 +0530 https://www.taxtmi.com/article/detailed?id=8056