https://www.taxtmi.com/highlights?id=45117 Deduction u/s 80IB - Lease rent received by the assessee by letting out the industrial undertaking is not having any direct connection with the manufacture or production of an article or thing by the assessee and the same cannot be considered as business income eligible for deduction u/s. 80IB en-us Wed, 13 Mar 2019 09:31:01 +0530 Wed, 13 Mar 2019 09:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=45117 Deduction u/s 80IB - Lease rent received by the assessee by letting out the industrial undertaking is not having any direct connection with the manufacture or production of an article or thing by the assessee and the same cannot be considered as business income eligible for deduction u/s. 80IB Highlights Income Tax Wed, 13 Mar 2019 09:31:01 +0530 https://www.taxtmi.com/highlights?id=45117