THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD
Appeals are dismissed
ITA/11/2022HC Karnataka07 Feb 2025
Bench: V KAMESWAR RAO,S RACHAIAH
Section 260
gains derived
from the alienation of any such right or
property which are contingent on the
productivity, use, or disposition thereof ;
and
(b) payments of any kind received as
consideration for the use of, or the right to
use, any industrial, commercial, or scientific
equipment, other than payments derived by
an enterprise described in paragraph 1 of
Article 8 (Shipping
