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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

31 to 38/Del/2002 for the Financial Years (FYs) 1994-95 to 2001-2002. While admitting these appeals on 24th November, 2005, this Court framed the following questions of law for consideration: i. Whether the ITAT was correct in law in holding that the amount paid by the Assessee to the Airport Authority of India for use of lounge premises

PRINCIPAL COMMISSIONER OF INCOME TAX vs. M/S.NIDAN

The Appeal is allowed

ITA/160/2018HC Orissa13 Jul 2022

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