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2006 (2) TMI 137 - HC - Income TaxPetitioner is an airline incorporated in the USA. Its aircrafts land at Indira Gandhi International Airport. The short question in the case is whether the landing and parking charges can be deemed to be rent under section 194-I, Explanation (i) - In our opinion, the definition of the word "rent" in Explanation (i) to section 194-I is very clear and the plain meaning of that provision shows that even the landing of aircraft or parking aircraft amounts to user of the land of the airport. Hence, the landing fee and parking fee will amount to "rent" within the meaning of the aforesaid provision, even if it could not have such a meaning in common parlance.
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