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
16. Mr Vohra submitted that it was the payment for the use of space
alone which could be construed as ‘rent’ for the purpose of Section 194-
I of the Act. He submitted that the payment was for the grant of two
different rights. Even where both the rights were granted under the same
LA, the payments for each
