COMMNR.INCOME TAX vs. PIYUSH KU GUPTA
ITA/123/2005HC Orissa02 Feb 2022
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
Section 194Section 201Section 260ASection 271C
20,419. It was held that the mere fact that one part of the payment
under Clause 2(a) of the LA was termed as royalty “cannot take away
the character of payments being rent for the use of land and premises at
the Indira Gandhi International Airport in respect of International
Terminal.”
8. Aggrieved by the above order
