Deduction u/s. 80IAB - developing SEZ by itself is the business ...
January 30, 2021
Case Laws Income Tax AT
Deduction u/s. 80IAB - developing SEZ by itself is the business contemplated u/s. 80 IAB of the Act and the SEZ itself provides that the lease rental income generated in the hands of a developer engaged in setting up of the SEZ, is the profits and gains derived from the business of developing a SEZ. - AT
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