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2021 (7) TMI 846 - HC - Income TaxDeduction u/s 80IA - Correct head of income - Income derived from letting out of property - whether lease rent income received from letting out modules of Software Technology park to various lessees would constitute income from business and eligible for deduction - HELD THAT:- As decided in M/S. TIDAL PARK LTD. [2021 (7) TMI 302 - MADRAS HIGH COURT] income derived from letting out of the property with all amenities and facilities would be income from business and cannot be assessed either as income from house property or as income from other sources. - Decided in favour of assessee.
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