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

Bench: Shri Sanjay Arora & Shri Manomohan Das

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

M/S SULAIKHA CLAY MINES,TRIVANDRUM vs. DCIT ,CIRCLE 1(2), TRIVANDRUM

In the result, the appeals for all the years are partly allowed and partly allowed for statistical purposes