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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Deduction u/s 80IA - Industrial park - Nature of Income from ...

Income Tax

August 5, 2013

Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the commercial property and carrying at complex commercial activity and getting rental income therefrom, then such a rental income falls under the heading of profits and gains of business or profession. - Deduction u/s 80IA allowed - HC

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