High Court Rules Software Park Lease Rent as Business Income, Eligible for Deduction u/s 80IA of Income Tax Act.

Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - 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. - HC .....

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