https://www.taxtmi.com/highlights?id=19293 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 en-us Fri, 11 Jul 2014 22:11:00 +0530 Fri, 11 Jul 2014 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19293 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 Highlights Income Tax Fri, 11 Jul 2014 22:11:00 +0530 https://www.taxtmi.com/highlights?id=19293