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
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under lease, sub-lease and/or tenancy would be treated as ‘rent’.
In the second place, such a payment made even under any other
'agreement or arrangement for the use of any land or any building'
would also be treated as 'rent'. Whether or not such building is
owned by the payee is not relevant. The expressions
