Assessee Qualifies for Section 80IA(4) Deduction Without Full Port Development; Crane Maintenance Confirms Eligibility.

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....Deduction u/s 80IA(4) - An assessee did not have to develop the entire port - The fact that the assessee was also maintaining the cranes was not disputed. The facility was commenced after April, 1995. The assessee was entitled to the special deduction under section 80-IA - AT....