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    Income Tax

    Entitled to deduction u/s 80IA (4)(iii) on rental income - where...

    Rental Income as Business Income: Eligible for Section 80IA(4)(iii) Deductions, High Court Confirms Notional Expense Claims.

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    Income TaxAugust 8, 2020Case LawsHC

    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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