Bench: S/Shri Chandra Poojari, Am & George George K., Jm
801A, as the profits and gains gained by the assessee, which has direct and immediate nexus with the assessee's business, viz. airport. Therefore, what qualifies to be the business income of the assessee would be the income derived by the assessee from its core and essential activities of the airport and not from its incidental activities providing amenities