S. 80IA :Industrial undertakings – Infrastructure development- Inland Container Depots (ICDs) are Inland Ports and income earned out of these Depots are eligible for deduction. However, the actual computation is to be made in accordance with the different Notifications issued by the Customs department with regard to different ICDs located at different places [ S.80IA(4) ]
CIT v. Container Corporation of India Ltd.( 2018) 404 ITR 397 / 165 DTR 353/302 CTR 221/ 255 Taxman 334 (SC) , www.itatonline.org/CIT v. A.L. Logistics ( P) Ltd ( 2018) 165 DTR 353/302 CTR 221/ 255 Taxman 334 (SC) , www.itatonline.org CIT v. Continental Ware Housing Corporation ( 2018) 165 DTR 353/302 CTR 221 / 255 Taxman 334 (SC) , www.itatonline.org