Inland Container Depots Qualify as Inland Ports, Eligible for Deductions u/s 80IA(4) of Income Tax Act.

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....Deduction u/s 80IA(4) - the object of including “inland port” as an infrastructure facility and also that customs clearance also takes place in the inland container depot, the assessee’s claim that the inland container depots were inland ports under Explanation (d) to sec. 80IA(4) required to be upheld - AT....