M.D.,BHARAT MOTORS vs. A.C.OF INCOME TAX

The appeal is allowed in the above terms

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

2 of 4 Bhubaneswar [CIT (A)] dismissing the Assessee’s appeal thereby affirming the penalty order passed by the Assessing Officer (AO). 4. The Appellant is the Managing Director of Bharat Motors Ltd. and has been deemed to be an Assessee-in-default for non- deduction of tax deducted source (TDS) in terms of Section

COMMNR.INCOME TAX vs. PIYUSH KU GUPTA

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE R.K.PATTANAIK

2 of the LA might show that the payment by the Assessee to the AI for the operation of the executive lounge at IGI Airport is split into two distinct parts viz., , royalty and the fees for the space, it is in effect a payment for the use of the lounge for the purposes of operating it. If there