relationship intangible assets, which were $15 million and $15.5 million for the six months ended March 31, 2021 and 2020, respectively.
Selling, general and administrative expenses at the segment level, which are discussed below, include corporate allocations from shared corporate function which include finance, information technology, human resources, legal, executive, governance, logistics and compliance, and variable compensation. During the three and six months ended March 31, 2021, corporate allocated expenses increased $2.6 million and $3.6 million respectively, compared to the corresponding prior periods, primarily due to higher variable compensation accruals and IT infrastructure costs.
Selling, general and administrative expenses in our Brooks Semiconductor Solutions Group segment were $24.7 million and $48.3 million, respectively, for the three and six months ended March 31, 2021, as compared to $21.8 million and $43.7 million, respectively, for the corresponding periods of the prior fiscal year. The increase of $2.9 million and $4.6 million, respectively, for the three and six months ended March 31, 2021 is primarily related to higher stock compensation expense and corporate allocated costs, which were driven by the factors discussed above, partially offset by lower travel and trade show expenses.
Selling, general and administrative expenses in our Brooks Life Sciences Products segment were $10.8 million and $21.3 million, respectively, for the three and six months ended March 31, 2021, compared to $9.3 million and $19.4 million, respectively, for the corresponding periods of the prior fiscal year. The increase of $1.5 million and $1.9 million, respectively, for the three and six months ended March 31, 2021 over the corresponding periods of the prior fiscal year was primarily driven by higher sales commission expenses, stock compensation expenses, and corporate allocated costs, which were driven by the factors discussed above. These items were partially offset by lower expenses related to travel and trade shows.
Selling, general and administrative expenses in our Brooks Life Sciences Services segment were $24.8 million and $46.3 million, respectively, for the three and six months ended March 31, 2021, compared to $21.8 million and $42.1 million, respectively, for the corresponding periods of the prior fiscal year. The increase of $3.0 million and $4.2 million, respectively, for the three and six months ended March 31, 2021 over the corresponding periods of the prior fiscal year was primarily driven by stock compensation expense and infrastructure costs related to acquisitions, partially offset by lower travel expenses and bad debt expense.
Non-Operating Income (Expenses)
Interest income - During the three and six months ended March 31, 2021, we recorded interest income of less than $0.1 million and $0.1 million, respectively, as compared to $0.1 million and $0.8 million, respectively, during the corresponding periods of the prior fiscal year.
Interest expense - During the three and six months ended March 31, 2021, we recorded interest expense of $0.5 million and $1.0 million, respectively, as compared to $0.7 million and $1.5 million, respectively, during corresponding periods of the prior fiscal year.
Other income (expenses), net - During the three and six months ended March 31, 2021, we recorded other income, net of $0.1 million and $1.5 million, respectively, compared to other expense, net of $1.4 million and $1.8 million, respectively, in the corresponding periods of the prior year. The primary driver of the increase related to foreign currency exchange loss of $0.4 million included in the three months ended March 31, 2021, as compared to $2.0 million of foreign currency exchange losses recorded in the same period of the prior year. The primary driver of the increase related to foreign currency exchange gains of $0.4 million included in the six months ended March 31, 2021, as compared to $2.7 million of foreign currency exchange losses recorded in the same period of the prior year.
Income Tax Provision
We recorded an income tax provision of $6.3 million and $11.1 million, respectively, during the three and six months ended March 31, 2021. The tax provision for the three months ended March 31, 2021 was primarily driven by the provision on earnings from operations during the period. The provision for the six months ended March 31, 2021 was