https://www.taxtmi.com/caselaws?id=215961 The High Court dismissed the Revenue's appeals, confirming the Tribunal's order. It held that landing and parking charges do not qualify as 'rent' under Section 194-I but fall under Section 194-C. Navigation charges are to be treated under Section 194-J due to their technical nature. The Court disagreed with the Delhi High Court's interpretation and emphasized the need for a fresh consideration of the nature of services rendered by the Airport Authority. The Tax Case (Appeals) were dismissed, with no costs awarded. en-us Fri, 13 Jul 2012 00:00:00 +0530 Sat, 07 Dec 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215961 The High Court dismissed the Revenue's appeals, confirming the Tribunal's order. It held that landing and parking charges do not qualify as 'rent' under Section 194-I but fall under Section 194-C. Navigation charges are to be treated under Section 194-J due to their technical nature. The Court disagreed with the Delhi High Court's interpretation and emphasized the need for a fresh consideration of the nature of services rendered by the Airport Authority. The Tax Case (Appeals) were dismissed, with no costs awarded. Case-Laws Income Tax Fri, 13 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215961