High Court Confirms Section 80-IA Deductions for Inland Container Depots and Container Freight Stations Eligible for Tax Relief.

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....Eligibility of deduction u/s 80-IA - infrastructural facility set up and within the precincts of the port, - deduction admissible under sub-section (4) of section 80-IA can be claimed by both the ICDs and CFSs - HC....