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

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.... 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....

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....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 ....