Non-Applicability of the provisions of section 194-I of the I. T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Non applicability of rent withholding on passenger service fees affirmed; tax department to stop pursuing appeals. Payments characterized as Passenger Service Fee remitted by airlines to airport operators do not constitute 'rent' for tax deduction at source purposes because incidental or ancillary use of land or buildings while providing services does not satisfy the primary requirement of payment for use of land or building; the revenue board has accepted this view and directed cessation or withdrawal of appeals on the issue.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Non applicability of rent withholding on passenger service fees affirmed; tax department to stop pursuing appeals.
Payments characterized as Passenger Service Fee remitted by airlines to airport operators do not constitute "rent" for tax deduction at source purposes because incidental or ancillary use of land or buildings while providing services does not satisfy the primary requirement of payment for use of land or building; the revenue board has accepted this view and directed cessation or withdrawal of appeals on the issue.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
