https://www.taxtmi.com/caselaws?id=337370 The Tribunal dismissed the appeal filed by the Assessing Officer and declared the Cross objections filed by the assessee as infructuous. The order was pronounced on 3rd January 2017. The main issue was the relief of tax and interest under sections 201(1) and 201(1A) of the Act for short deduction of TDS on Passenger Service Fees. The Tribunal held that the charges in question did not qualify as rent under section 194-I and were considered statutory liabilities, not subject to a higher TDS rate. en-us Tue, 03 Jan 2017 00:00:00 +0530 Fri, 06 Jan 2017 20:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337370 The Tribunal dismissed the appeal filed by the Assessing Officer and declared the Cross objections filed by the assessee as infructuous. The order was pronounced on 3rd January 2017. The main issue was the relief of tax and interest under sections 201(1) and 201(1A) of the Act for short deduction of TDS on Passenger Service Fees. The Tribunal held that the charges in question did not qualify as rent under section 194-I and were considered statutory liabilities, not subject to a higher TDS rate. Case-Laws Income Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337370