Term “Inland Ports” is not defined under S.80IA of the Act. Notification issued by Central Board of Excise and Customs that Inland Container depots can be termed Inland Ports and communication of Ministry of Commerce and Industry confirming that Inland Container Depots are Inland Ports can be relied on for interpreting S.80IA(4) ,Explanation .
CIT v. Container Corporation of India Ltd (2018) 404 ITR 397/ 165 DTR 353 /302 CTR 221 / 255 Taxman 334 (SC), www.itatonline.org
Interpretation -Communication of Ministry of Commerce can be relied on – Inland ports.