https://www.taxtmi.com/caselaws?id=337819 Passenger service fee collected by an airline on behalf of airport operators was not "rent" under section 194-I because the payment was a statutory collection from embarking passengers and remitted to the operator, not consideration for the airline's own use of land or building. The charge was directed to security and passenger facilitation services, with any use of premises only incidental. Applying the Supreme Court's airport-charge principle, rent arises only where use of land or building is the essential substance of the payment. As a result, the airline was not required to deduct tax at source on the fee. en-us Wed, 04 Jan 2017 00:00:00 +0530 Tue, 01 Aug 2017 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337819 Passenger service fee collected by an airline on behalf of airport operators was not "rent" under section 194-I because the payment was a statutory collection from embarking passengers and remitted to the operator, not consideration for the airline's own use of land or building. The charge was directed to security and passenger facilitation services, with any use of premises only incidental. Applying the Supreme Court's airport-charge principle, rent arises only where use of land or building is the essential substance of the payment. As a result, the airline was not required to deduct tax at source on the fee. Case-Laws Income Tax Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337819