CIT v.Japan Airlines Co.Ltd2010(Del.)
TDS u/s194-I wil attract on pmt of Landing & Parking Charges to Airport Authority of India. becoz Rent defined u/s194-I has wider meaning& includes use of land. Court says:when the wheels of aircraft touches the surface of airfield,USE of LAND immediately begins.Parking the aircraft is also use of Land.
TDS u/s194-I wil attract on pmt of Landing & Parking Charges to Airport Authority of India. becoz Rent defined u/s194-I has wider meaning& includes use of land. Court says:when the wheels of aircraft touches the surface of airfield,USE of LAND immediately begins.Parking the aircraft is also use of Land.
No comments:
Post a Comment