Deduction u/s. 80IAB - developing SEZ by itself is the business ...

Section 80IAB: Lease rental income from SEZ development qualifies for deduction as business profits under Income Tax Act.

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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Deduction u/s. 80IAB - developing SEZ by itself is the business ...

Section 80IAB: Lease rental income from SEZ development qualifies for deduction as business profits under Income Tax Act.

January 30, 2021

Case Laws Income Tax AT

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