TMI BlogPremium for acquiring lease hold rights – payment made by the assessee to the CIDCO represent transfer...Premium for acquiring lease hold rights – payment made by the assessee to the CIDCO represent transfer price of the land on lease hold basis and it cannot be contemplated as rent within the meaning of section 194-I - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|