Reliance vs Unknown

(Per : HONOURABLE THE ACTING CHIEF JUSTICE MR.BHASKAR BHATTACHARYA) This Appeal is ADMITTED on the following substantial question of law:

"Whether the Tribunal committed substantial error of law in holding that the payments made to port authorities/Gujarat Maritime Board towards [a] wharfage charges, [b] import-wharfage charges and [c] import wharfage can be termed as "rent" under Section 194I, Explanation[i] of the Income Tax Act, 1961."

[BHASKAR BHATTACHARYA, ACTING CJ.] [J.B.PARDIWALA, J.] pirzada/-

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