https://www.taxtmi.com/caselaws?id=262268 The Supreme Court determined that landing and parking charges paid by airlines to the Airports Authority of India were not solely for the "use of land" but encompassed a variety of services and facilities. Consequently, the charges did not qualify as "rent" under Section 194-I but were categorized under Section 194-C. The Court upheld the Madras High Court's decision, ruling in favor of the airlines and dismissing the Revenue's appeals. en-us Tue, 04 Aug 2015 00:00:00 +0530 Sat, 07 Nov 2015 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262268 The Supreme Court determined that landing and parking charges paid by airlines to the Airports Authority of India were not solely for the "use of land" but encompassed a variety of services and facilities. Consequently, the charges did not qualify as "rent" under Section 194-I but were categorized under Section 194-C. The Court upheld the Madras High Court's decision, ruling in favor of the airlines and dismissing the Revenue's appeals. Case-Laws Income Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262268