High Court Affirms Section 80IA(4) Deduction for Container Freight Stand as Inland Port Due to Key Logistics Role.

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....Deduction u/s 80IA(4) - looking to the facilities provided by Container Freight Stand, the Container Freight Stand is an Inland Port as it carries out functions of warehousing, customs clearance and transport of goods from its location to sea-port and vice versa by rail or by trucks in containers - Deduction allowed - HC....