Deduction u/s 80IA(4) can be claimed on Container Freight Station as it constitutes ‘inland port’: Madras HC [Read Judgment]

The Madras High Court held that deduction under section 80IA(4) can be claimed on Container Freight Station (CFS) as it constitutes an ‘inland port’. The High Court dismissed the Revenue’s Appeal before it by holding that the Container Freight Station run by the respondent-assesses is eligible for deduction under Section 80IA of the Act as […]

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