United Airlines vs Commissioner Of Income Tax & Ors.

Authority: High Court Date: 2006-02-13 Section: 194-I Acts: Income Tax Act 1961 Result: Revenue Citation: (2006) 202 CTR (Del) 184 : (2006) 287 ITR 281 (Del) : (2006) 152 TAXMAN 516 (Del) Justices: Markandeya Katju, C.J. & Madan B. Lokur, J. Appeal No: Writ Petn. No. 1011 of 2000
Whether landing and parking charges paid by an airline for use of airport land constitute 'rent' under Section 194-I, Explanation (i) of the Income Tax Act, 1961, thereby attracting TDS obligations --- Held Yes.

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