Non-Applicability of the provisions of section 194-I of the I. T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator.

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....ECT: Non-Applicability of the provisions of section 194-I of the I. T. Act, 1961 on remittance of Passenger Service Fees (PSF) by an Airline to an Airport Operator. Under the existing provisions contained in section 194-I of the Income Tax Act, 1961 (the Act'), tax is required to be deducted at source on payment of rent. The term "rent" is defined in the Explanation to the said sect....

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.... the ground relating to applicability of provisions of section 194-I of the Act on PSF charges holding that no substantial question of law arises, While doing so it relied on the judgement of the Hon'ble Supreme Court dated 4.8.2015 in the case of Japan Airlines and Singapore Airlines (CA No. 9875/2013& CA NO.9876-9881 of 2013 (SC), NJRS 2015-LL-0804-5) = 2015 (8) TMI 185 - SUPREME COURT where....