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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Deduction u/s 80-IA(4)(iii) - Mere fact that income from letting ...


Income from letting a building under Software Technology Parks Scheme can still claim deduction u/s 80-IA(4)(iii).

February 12, 2015

Case Laws     Income Tax     AT

Deduction u/s 80-IA(4)(iii) - Mere fact that income from letting of entire building under the Software Technology Parks Scheme is taxable as House Property income, would not dis-entitle the assessee from claiming deduction u/s 80IA - AT

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