https://www.taxtmi.com/caselaws?id=432477 HC held that rental income received by a 100% EOU located in an STPI from subleasing part of its premises qualifies as profits derived under Section 10A, reasoning that the statutory conditions are satisfied and drawing analogy to prior authority where interest income was held eligible. The court concluded the appeals fail and dismissed them. en-us Tue, 22 Nov 2022 00:00:00 +0530 Mon, 01 Sep 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432477 HC held that rental income received by a 100% EOU located in an STPI from subleasing part of its premises qualifies as profits derived under Section 10A, reasoning that the statutory conditions are satisfied and drawing analogy to prior authority where interest income was held eligible. The court concluded the appeals fail and dismissed them. Case-Laws Income Tax Tue, 22 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432477