Tax Deduction for Infrastructure Upheld: CFS and ICDs Recognized as Inland Ports u/s 80IA(4) of Income Tax Act.

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....Deduction u/s. 80IA(4) - infrastructure activities with respect to CFS and ICDs - 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....