TDS u/s 194I - Passenger Service Fees (PSF) - PSF paid by the...
Passenger Service Fees to Airports Not Classified as Rent, No TDS Required u/s 194-I of Income Tax Act.
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Income TaxJanuary 18, 2017Case LawsHC
TDS u/s 194I - Passenger Service Fees (PSF) - PSF paid by the asssessee to the airport operators was not covered under the definition of rent given in the Explanation (i) to Section 194-I - HC