https://www.taxtmi.com/caselaws?id=280330 The Tribunal held that payments by an international airline for lounging services constituted 'rent' under section 194-I, while catering services were part of a composite agreement under section 194C. The Tribunal dismissed Revenue's appeals, emphasizing the correct application of TDS rates and the importance of considering all relevant provisions in determining tax liabilities. en-us Wed, 27 Nov 2013 00:00:00 +0530 Wed, 01 May 2019 12:46:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280330 The Tribunal held that payments by an international airline for lounging services constituted 'rent' under section 194-I, while catering services were part of a composite agreement under section 194C. The Tribunal dismissed Revenue's appeals, emphasizing the correct application of TDS rates and the importance of considering all relevant provisions in determining tax liabilities. Case-Laws Income Tax Wed, 27 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280330