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
1. Under the Airports Authority Act of India, the AAI is obliged
to, inter alia, ‘establish and maintain hotels, restaurant and
restrooms at or near the airport’. The authority is also entitled in
law to charge fees or rent from persons who are given by the
authority any facility for carrying on any trade or business at any
airport, heliport
