SULAIKHA CLAY MINES,THIRUVANANTHAPURAM vs. ACIT, CIRCLE 1(2), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM
In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes
ITA 624/COCH/2022[2005-2006]Status: DisposedITAT Cochin31 Aug 2023AY 2005-2006
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Muhammad Shafeeq A., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 40Section 40A(2)(b)
Section 194-I defines rent per Explanation (i) thereto as any payment, by whatever name called, under any lease, sub-lease, tenancy or other agreement or arrangement for the use of land (either separately or alongwith other assets) and, further, irrespective of whether the payee is the owner of the subject property. Whether, therefore, the user of land leads
