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
25,000.00
(Rupees Six lacs twenty five thousand only) every month in
advance by way of Royalty for the first year of the contract, with
the provision that the said royalty shall be subject to 10% annual
compound escalation in the subsequent years of the contract and
shall be paid in Advance on or before the 10th of each month
