Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2002 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2002 (6) TMI 589 - HC - Income TaxExtract: ........ In conclusion, we hold that the charges paid to the 1st petitioner-company by its customers like the respondents 4 and 5, for use and occupation of the hotel rooms should be regarded as ‘rent’ within the meaning of section 194-I. 21. In the result and for the foregoing reasons, the writ petition is dismissed with no order as to costs.
|