Upgrade to AI Tools ✕

We've upgraded AI Tools on TaxTMI with two powerful modes:

1. Basic
• Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI

2. Advanced
• Includes everything in Basic
• Detailed report covering:
     - Overview Summary
     - Governing Provisions [Acts, Notifications, Circulars]
     - Relevant Case Laws
     - Tariff / Classification / HSN
     - Expert views from TaxTMI
     - Practical Guidance with immediate steps and dispute strategy

• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:

Call Us / Help / Feedback✕

TMI Blog

Home /

Previous Next

Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

.... purpose of sections 10(23G) and 80-IA Circular : No. 793, dated 23-6-2000. 1. The Board has received various representations seeking clarification whether structures at ports for storage, loading a....

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....ort authority has issued a certificate that the said structures form part of the port, and (b) such structures have been built under BOT or BOLT schemes and there is an agreement that the same would ....

Previous Next

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA