TMI Blog2008 (8) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... y the revenue has been filed against the order dated 28.02.2006 passed by the Income Tax Appellate Tribunal in ITA No. 65/Del/02 pertaining to the assessment year 2001-02. 2. The sole question for our consideration is :- Whether the Income Tax Appellate Tribunal was correct in law in holding that the payment for landing charges and parking charges made by the assessee to the Airport Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Authority of India had paid the taxes. 4. The Tribunal, in the impugned order, has relied upon its decision in the case of DCIT Vs. Japan Airlines wherein it had been held that the payments of the nature involved in the present case fell under section 194-C of the said Act. Consequently, following its decision in the case of Japan Airlines (supra), the Tribunal concluded that the assessee w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at payments made for landing and parking charges would be deemed to be rent under Section 194-I of the said Act. 6. We have heard the learned counsel for the parties and have examined the decision in the case of United Airlines (supra). The issue is entirely covered by the decision of this Court in United Airlines (supra) wherein the Court has categorically held payments made for landing and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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