Madras H.C : Where assessee received interest free security deposit from persons who had taken on lease infrastructure set up in IT parks of assessee and invested such amount in fixed deposits with banks, interest income derived from fixed deposits would not amount to an income derived from business of developing SEZ
High Court Of Madras Cyber Pearl Information Technology Park (P.) Ltd. Vs. ITO, Company Ward I(1), Chennai Section 80-IAB Assessment […]