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2021 (7) TMI 997 - HC - Income TaxDeduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - whether Tribunal was right in holding that the income derived from letting out of property to the tenants as 'income from business in the hands of the owner of the property? - HELD THAT:- Issue 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.
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