Signage Income in Industrial Parks Deemed Integral to Lease Rentals for Tax Deductions u/s 80IA(4)(iii.

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....Deduction u/s 80IA(4)(iii) - Excluding signage income - It is not in dispute that the signage income is derived from the tenants occupying the building forming part of the notified industrial park. Hence, the same becomes inextricable connected with building connected with the notified industrial park and partakes the same character of lease rental income derived from the tenants thereon. - AT....