TMI Blog2010 (8) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... ANAN, P. MADHAVI DEVI, JJ. Sriram Sheshadri for the Appellant. Gopal Rao for the Respondent. ORDER Dr. O.K. Narayanan, Vice-President. This is an appeal filed by the assessee. The appeal is directed against the order of the Commissioner of Income-tax, Large Tax Payers Unit, Bangalore, dated 12-11-2009, passed under section 263 of the Income-tax Act, 1961. The Commissioner of Income-tax has set aside the Fringe Benefit Tax (FBT) assessment completed under section 115WE(3) of the Income-tax Act, 1961. He has held that the assessment order passed is erroneous and prejudicial to the interest of Revenue. 2. The FBT assessment in this case was completed vide assessment order dated 19-12-2009. The assessee had returned th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue. 5. The Hon ble Supreme Court had an occasion to consider the nature of car park area in the context of Contract Labour (Abolition Regulation) Act, 1970. The writ petitions filed by contract employees working as sweepers in the parking areas of Bombay Airport related to the question whether those persons could be regularized in service on the implementation of the Contract Labour (Abolition and Regulation) Act, 1970. This issue was considered by the Hon ble Court in the case of International Airports Authority Employees Union v. International Airports Authority of India AIR 2001 SC 276. The contention of the applicants before the Court was that parking areas formed integral part of the airport and the persons employed for swe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi High Court in the case of Star Estate Management (P.) Ltd. v. New Delhi Municipal Council AIR 2000 Delhi 391, para 8 has held that licence fee collected towards providing car parking facilities and services would come within the ambit of the word rent . The Hon ble Karnataka High Court in the case of Maju Bai v. F. Mohammed Ibrahim AIR 1974 Kar. 15 decided under the provisions of Karnataka Rent Control Act, 1961, has held that rent includes all payments agreed by the tenant to be paid to his landlord for the use and occupation, not only of the building and its appurtenances, but also of furnishings, electrical installations and other amenities agreed between the parties to be provided by and at the cost of the landlord. 8. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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