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Section 80I18 Section 806 Section 8013 Section 8O3 Business Income3 Deduction3

ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed

ITA 4201/DEL/2017[2013-14]Status: DisposedITAT Dehradun23 May 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar Us

Section 80Section 801Section 80ISection 8O

price. The said interest income in case of these three industrial estates is eligible for deduction U/s 80IA and also in case of other industrial estates is not eligible to deduction U/s 801 A, is a business income of the assessee and is an integral part of the legitimate business receipts and are directly related and originate from the eligible

ITO, WARD- 2(4), DEHRADUN vs. STATE INFRASTRUCTURE & INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARAKHAND LTD., DEHRADUN

In the result, the appeals of the revenue are dismissed