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
23. The Court is satisfied that in the present case, the payment made by
the Assessee to AAI under the LA is ‘rent’ within the meaning of
Section 194-I of the Act. Question (i) in the quantum appeals is,
therefore, answered in the negative, i.e., in favour of the Revenue and
against the Assessee.
24. Turning to the question
