Premium for acquiring lease hold rights – payment made by the ...

Payment to CIDCO for Leasehold Rights Not Classified as Rent u/s 194-I of Income Tax Act.

July 11, 2014

Case Laws Income Tax AT

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

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Premium for acquiring lease hold rights – payment made by the ...

Payment to CIDCO for Leasehold Rights Not Classified as Rent u/s 194-I of Income Tax Act.

July 11, 2014

Case Laws Income Tax AT

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