Home / 
Container Freight Stations Can Qualify for Deduction u/s 80IA Even If Not Located at Ports.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Deduction u/s 080IA - Container Freight Station(CFS) - it is not a condition precedent that CFS of the assessee should be situated at port. So, non- situation of the CFS of the assessee at port does not disentitle it from claiming deduction u/s. 80 IA(4) - AT....
TaxTMI
TaxTMI