{"id":1368,"date":"2018-06-17T07:39:52","date_gmt":"2018-06-17T07:39:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/cit-v-container-corporation-of-india-ltd-2018-404-itr-397-165-dtr-353-302-ctr-221-sc-www-itatonline-org\/"},"modified":"2018-06-30T03:45:21","modified_gmt":"2018-06-30T03:45:21","slug":"cit-v-container-corporation-of-india-ltd-2018-404-itr-397-165-dtr-353-302-ctr-221-sc-www-itatonline-org","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-container-corporation-of-india-ltd-2018-404-itr-397-165-dtr-353-302-ctr-221-sc-www-itatonline-org\/","title":{"rendered":"CIT v. Container Corporation of India Ltd (2018) 404 ITR 397\/ 165 DTR 353 \/302 CTR 221 \/ 255 Taxman 334 (SC), www.itatonline.org"},"content":{"rendered":"<p>Term \u201cInland Ports\u201d 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 \u00a0Inland Ports and communication of Ministry of Commerce and Industry confirming that Inland Container Depots are Inland Ports can be relied \u00a0on for interpreting S.80IA(4) ,Explanation .<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Interpretation  -Communication of Ministry of Commerce can be relied on \u2013 Inland ports.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1368","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-m4","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1368","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=1368"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1368\/revisions"}],"predecessor-version":[{"id":1514,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/1368\/revisions\/1514"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=1368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=1368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=1368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}