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

271C of the Income Tax Act, 1961? 3. The facts in brief are that the Respondent/Assessee was awarded the contract for running an Executive Lounge at the Indira Gandhi International Airport, New Delhi (‘IGI’) by the Airports Authority of India (‘AAI’). As explained by the Assessee, the award of the contract was preceded by a bidding process which commenced with