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    <title>Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income</title>
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    <description>Income from lease rent for letting out buildings or developed space with amenities in an Industrial Park/SEZ established under notified government schemes is to be treated as business income where the undertaking develops, operates or maintains the park/SEZ and complies with the scheme conditions; the Board accepts judicial rulings to this effect and directs that the Department cease filing appeals and may withdraw those already filed.</description>
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      <title>Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income</title>
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      <description>Income from lease rent for letting out buildings or developed space with amenities in an Industrial Park/SEZ established under notified government schemes is to be treated as business income where the undertaking develops, operates or maintains the park/SEZ and complies with the scheme conditions; the Board accepts judicial rulings to this effect and directs that the Department cease filing appeals and may withdraw those already filed.</description>
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