Deduction u/s 80IA - lease rent income received from letting out ...

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

August 2, 2021

Case Laws Income Tax HC

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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Deduction u/s 80IA - lease rent income received from letting out ...

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

August 2, 2021

Case Laws Income Tax HC

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