Section 80IA Allows Deductions for Income from Inland Container Depots and Container Freight Stations as Inland Ports.

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....Disallowance u/s 80IA on ICDs/CFS, which are inland ports - considering the nature of work carried out at these ICDs they can be termed as Inland Ports - the ICDs are Inland Ports and subject to the provisions of the Section and deduction can be claimed for the income earned out of these Depots....