2008 (8) TMI 922

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....kash Kumar ORDER BADAR DURREZ AHMED, J (ORAL) 1. This appeal by the revenue has been filed against the order dated 28.02.2006 passed by the Income Tax Appellate Tribunal in ITA No. 65/Del/02 pertaining to the assessment year 2001-02. 2. The sole question for our consideration is :- Whether the Income Tax Appellate Tribunal was correct in law in holding that the payment for lan....

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....e-tax (Appeals) also directed the Assessing Officer to verify as to whether Airport Authority of India had paid the taxes. 4. The Tribunal, in the impugned order, has relied upon its decision in the case of DCIT Vs. Japan Airlines wherein it had been held that the payments of the nature involved in the present case fell under section 194-C of the said Act. Consequently, following its decision i....

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....he case of United Airlines v. CIT : 287 ITR 281 when this Court had concluded that payments made for landing and parking charges would be deemed to be 'rent' under Section 194-I of the said Act. 6. We have heard the learned counsel for the parties and have examined the decision in the case of United Airlines (supra). The issue is entirely covered by the decision of this Court in United Airlines....