2008 (10) TMI 341

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....y Badar Durrez Ahmed J.- Admit. 2. The following substantial questions of law arise for our consideration : "(1) Whether the Income-tax Appellate Tribunal was correct in law in holding that the landing/parking charges paid by the assessee to the Airports Authority of India were payments for a contract of work under section 194C of the Income-tax Act, 1961 and not in the nature of rent as per se....

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.... under section 194-I of the said Act. The court observed that the word "rent" as defined in the said provision had a wider meaning than "rent" in the common parlance. It included any agreement or arrangement for use of land. The court further observed that when the wheels of an aircraft com-ing into an airport touch the surface of the airfield, use of the land of the airport immediately begins. Si....