Deduction u/s. 80-IAB to SEZ developer allowable on income by way of lease rentals of developed area

 ITAT CHENNAI Coimbatore Hitech Infrastructure (P.) Ltd. v/s. Additional Commissioner of Income-tax, Range-I, Coimbatore IT Appeal NO.937 (MDs.) OF 2012 s.p. no. 62 (mds.) of 2012 [ASSESSMENT YEAR 2008-09] JUNE 12, 2012 ORDER Dr. O.K. Narayanan, Vice-President This appeal is filed by the assessee. The relevant assessment year is 2008-09. The appeal is directed against the order of the Commissioner of Income-tax (Appeals)-I at Coimbatore dated 16.3.2012 and arises out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. 2. The assessee is a company engage...