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
iii) After the 46th amendment to the Constitution which inserted
Article 366 (29A) the 'dominant purpose' test cannot form the sole
basis for determining whether the payment received as
consideration for the transfer of the right to use or enjoy a
property is 'rent'. The context in which the word has been used,
the particular statute in which it occurs
