https://www.taxtmi.com/circulars?id=55883 Payments characterized as Passenger Service Fee remitted by airlines to airport operators do not constitute "rent" for tax deduction at source purposes because incidental or ancillary use of land or buildings while providing services does not satisfy the primary requirement of payment for use of land or building; the revenue board has accepted this view and directed cessation or withdrawal of appeals on the issue. en-us Mon, 12 Jun 2017 00:00:00 +0530 Wed, 14 Jun 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55883 Payments characterized as Passenger Service Fee remitted by airlines to airport operators do not constitute "rent" for tax deduction at source purposes because incidental or ancillary use of land or buildings while providing services does not satisfy the primary requirement of payment for use of land or building; the revenue board has accepted this view and directed cessation or withdrawal of appeals on the issue. Circulars Income Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55883