2 results for “TDS”+ Section 11(3)clear
Sorted by relevance
Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK
11. The Assessee’s appeals were allowed by the ITAT by the impugned order for the following reasons: “1. Under the Airports Authority Act of India, the AAI is obliged to, inter alia, ‘establish and maintain hotels, restaurant and restrooms at or near the airport’. The authority is also entitled in law to charge fees or rent from persons