https://www.taxtmi.com/caselaws?id=751314 The ITAT Delhi held that ground handling and cargo handling services qualify for deduction under Section 80IA as they fall within airport development, operation and maintenance activities. The Tribunal rejected the restrictive interpretation that airports are merely fixed structures, ruling that airport functionality encompasses all facilities providing utility to passengers and cargo operations. These services, though provided by different companies, operate interdependently as part of the airport ecosystem. Additionally, the Tribunal upheld the CIT(A)'s decision allowing year-end provisions for concession fees, finding no TDS liability under Section 194C as the provisions were estimates without actual income accrual to the payee. en-us Tue, 09 Apr 2024 00:00:00 +0530 Fri, 12 Apr 2024 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751314 The ITAT Delhi held that ground handling and cargo handling services qualify for deduction under Section 80IA as they fall within airport development, operation and maintenance activities. The Tribunal rejected the restrictive interpretation that airports are merely fixed structures, ruling that airport functionality encompasses all facilities providing utility to passengers and cargo operations. These services, though provided by different companies, operate interdependently as part of the airport ecosystem. Additionally, the Tribunal upheld the CIT(A)'s decision allowing year-end provisions for concession fees, finding no TDS liability under Section 194C as the provisions were estimates without actual income accrual to the payee. Case-Laws Income Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751314