Bench: S/Shri Chandra Poojari, Am & George George K., Jm
gains of business or profession’, any amount 2 I.T.A. Nos.536 & 537/Coch/2018 & S.P. Nos. 41&40/Coch/2018 (A) paid by way of royalty, licence fee, service fee, privilege fee, service charge, or any other fee or charge, by whatever name called, which is levied exclusively on: or (B) which is appropriated, directly or indirectly from, a State Government undertaking includes