Income Tax Refund Interest Eligible for Section 80-IA deduction: ITAT Hyderabad

Intime Properties Limited Vs DCIT (ITAT Hyderabad) The appeal before the Income Tax Appellate Tribunal, Hyderabad Bench arose from the order of the Commissioner of Income Tax (Appeals)-52, Mumbai, dated 30 May 2025, for Assessment Year (AY) 2014–15. The assessee, a company engaged in developing and maintaining industrial and non-industrial parks, derived income mainly from leasing or licensing space, maintenance services, and sale of developed areas in non-industrial parks. For AY 2014–15, the assessee filed its return declaring total income of ₹4,68,76,570 after claiming deduction under...