The Bombay High Court has held that the assessee cannot claim the deduction under Section 80IA(4) of the Income Tax Act in the absence of a certificate declaring the warehouse to be part of the port.The division bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata has observed that the Jawaharlal Nehru Port Trust (JNPT) has declined to issue a certificate that the warehousing of...