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
3. The licence fee is determined by AAI having regard to the area
made available to the successful bidder and can be unilaterally
revised by AAI, whereas the royalty is quoted by the bidder and
accepted by AAI and is not open for revision.
4. The royalty is payable 30 days after the area is handed over to
the successful
