https://www.taxtmi.com/caselaws?id=789497 Receipts from operation and maintenance charges, revenue sharing from lessees, other income, auditorium income and rent arising from the commercial exploitation of an approved software park were treated as business income and held eligible for deduction under Section 80IA. The connected receipts formed part of the eligible profits of the undertaking. Interest income stood on a different footing and was excluded because it was not regarded as profits derived from the eligible business for the special deduction. Relief was therefore confined to the non-interest receipts, while the exclusion of interest income was sustained. en-us Wed, 21 Jan 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789497 Receipts from operation and maintenance charges, revenue sharing from lessees, other income, auditorium income and rent arising from the commercial exploitation of an approved software park were treated as business income and held eligible for deduction under Section 80IA. The connected receipts formed part of the eligible profits of the undertaking. Interest income stood on a different footing and was excluded because it was not regarded as profits derived from the eligible business for the special deduction. Relief was therefore confined to the non-interest receipts, while the exclusion of interest income was sustained. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789497