ITAT Allows Section 80-IAB Deduction for Car Parking, Health Club, Food Court & Interest Income

Candor Kolkata One Hi-Tech Structures Pvt Ltd Vs ACIT (ITAT Delhi)

Introduction: The case of Candor Kolkata One Hi-Tech Structures Pvt Ltd Vs ACIT (ITAT Delhi) involves an appeal against the CIT (Appeals)’s order for the assessment year 2013-14. The appellant sought deductions under Section 80-IAB for car parking income, health club income, food court income, and interest income.

Detailed Analysis:

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