Inland Storage Facility at Ports Qualifies for Deduction u/s 80IA; Agreement with Visakhapatnam Port Trust Noted.

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....Deduction u/s 80IA - Inland storage facility operation at various ports – there is an agreement between the assessee and the Visakhapatnam Port Trust Authorities that any time the Port Trust can repossess the entire infrastructure facility - deduction allowed - HC....