Interest, penal interest and miscellaneous income which cannot be separated from the business activity of developing, maintaining and operating industrial parks/ SEZ units are eligible for deduction. (AY .2009-10 to 2012-13)
Rajasthan State Industrial Development & Investment Corporation Ltd v. DCIT (2018) 195 TTJ 35 (Jaipur)(Trib.)
S. 80IA : Industrial undertakings–Infrastructure development- Interest, penal interest and miscellaneous income which cannot be separated from the business activity of developing, maintaining and operating industrial parks/ SEZ units are eligible for deduction