https://www.taxtmi.com/caselaws?id=189508 Passenger Service Fee collected by an airline on behalf of the airport operator was analysed under section 194-I of the Income-tax Act, 1961. The fee was routed through the airline under the aircraft rules and regulatory framework, and was meant for security and passenger facilitation services rather than payment for use of land or building. Applying the substance of the payment, incidental or minor use of airport did not convert the receipt into rent. On that basis, the amount was not treated as rent under section 194-I and no tax deduction at source was required. en-us Mon, 04 Jan 2016 00:00:00 +0530 Wed, 11 Jan 2017 16:08:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189508 Passenger Service Fee collected by an airline on behalf of the airport operator was analysed under section 194-I of the Income-tax Act, 1961. The fee was routed through the airline under the aircraft rules and regulatory framework, and was meant for security and passenger facilitation services rather than payment for use of land or building. Applying the substance of the payment, incidental or minor use of airport did not convert the receipt into rent. On that basis, the amount was not treated as rent under section 194-I and no tax deduction at source was required. Case-Laws Income Tax Mon, 04 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189508