Deduction u/s 80IAB duly available on car parking rental as car parking not separable from main business of SEZ

Candor Gurgaon Two Developers And Projects Pvt. Ltd Vs CIT (ITAT Delhi)

ITAT Delhi held that that car parking cannot be separated from the main business of SEZ, hence deduction under section 80IAB of the Income Tax Act duly available on income from car parking rental.

Facts- The assessee is in the business of developing SEZ in IT/ITES Sector and lease-out the premises for rent and maintaining the said SEZ. The assessee contested that AO denied deduction under Section 80-IAB of the Income Tax Act on in

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