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2012 (8) TMI 643 - HC - Income TaxTreatment for landing and parking charges - payment of contractors u/s 194 C OR payment of rent u/s 194-I - Held that:- The definition u/s 194-I begins with a phrase "rent to mean" as being an exhaustive definition, by whatever name called, payment made for the use of any land or building and the land appurtenant thereto under a lease or sub-lease or tenancy or under any agreement or arrangement with reference to the use of the land, would be "rent" and unless agreement or arrangement fall under the same clause or genus preceding the words "agreement or arrangement", that payment would not qualify as rent for the purpose of Section 194-I. The payment contemplated under the Explanation is for the use of the land under a lease, sub-lease or tenancy. This means, what is contemplated under the said definition is a systematic use of land specified for a consideration under an arrangement which carries the characteristics of lease or tenancy. Going by the logic of the said provisions, that a mere use of the land for landing and payment charged, which is not for the use of the land, but for maintenance of the various services, including the technical services involving navigation, would not automatically bring the transaction and the charges within the meaning of either lease or sub-lease or tenancy or any other agreement or arrangement of a nature of lease or tenancy and rent - for the purpose of treating the payment as rent, such use would fall under the expression "use of land". Thus, going by the nature of services offered by the Airport Authority of India for landing and parking charges thus collected from the assessee herein, no ground to accept that the payment would fit in with the definition of 'rent' as given under Section 194-I - in favour of assessee.
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