Assessee had taken on lease certain area in STPI (Software Technology Park Of India).  As assessee could not use entire area for its operation, it sub-leased portion of premises to two units and was receiving rent for same.  It claimed deduction under section 10A.  Assessing Officer disallowed deduction in respect of rental income received from said two units on ground that lease amounts could not be considered as income derived from export of any software. Commissioner (Appeals) held that rental income received by assessee was eligible for inclusion in profit as they were intimately connected with business of undertakings. Tribunal affirmed the order of the CIT(A). On appeal   High Court  held that since conditions such as location of unit in STPI having been complied with, benefit of section 10A would be available to assessee.   Special leave petition filed against the  order of High Court is  dismissed.(AY. 2005-06)