https://www.taxtmi.com/highlights?id=56509 Deduction u/s. 80IAB - developing SEZ by itself is the business contemplated u/s. 80 IAB of the Act and the SEZ itself provides that the lease rental income generated in the hands of a developer engaged in setting up of the SEZ, is the profits and gains derived from the business of developing a SEZ. - AT en-us Sat, 30 Jan 2021 07:29:59 +0530 Sat, 30 Jan 2021 07:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56509 Deduction u/s. 80IAB - developing SEZ by itself is the business contemplated u/s. 80 IAB of the Act and the SEZ itself provides that the lease rental income generated in the hands of a developer engaged in setting up of the SEZ, is the profits and gains derived from the business of developing a SEZ. - AT Highlights Income Tax Sat, 30 Jan 2021 07:29:59 +0530 https://www.taxtmi.com/highlights?id=56509