SEZ developer eligible for Section 80IAB deduction on Leasing Income

DCIT Vs DLF Assets Pvt Ltd. (ITAT Delhi)

The assessee is without doubt a Developer of a SEZ, having been in fact allowed deduction u/s.80-IAB on it’s other income/s, as from service agreements, chargeable u/s. 28. That the said income is assessable as business income, and only rightly so, inasmuch as the source thereof i

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