Company Qualifies for Tax Deduction u/s 80IB(4)(iii) for Leasing Independent Units to Distinct Tenants.

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....Deduction u/s 80IB(4)(iii) - assessee company had leased out the five/four floors to particular tenants, the tenants were carrying on their operation as independent units as the activities were functionally different - The assessee had successfully satisfied the functional test of an independent unit - deduction allowed - AT....