Entitled to deduction u/s 80IA (4)(iii) on rental income - where ...
Income Tax
August 8, 2020
Entitled to deduction u/s 80IA (4)(iii) on rental income - where the main business of the company is to earn rental income as its business income, the income would be taxable under the head “Income” entitling the petitioner Assessee to have the deductions of notional expenses like depreciation and special deductions like Section 80IA - HC
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