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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

TDS u/s 194I - payment of land rent to Airport Authority of ...

Income Tax

June 15, 2018

TDS u/s 194I - payment of land rent to Airport Authority of India Ltd. - amounts alleged to have been paid to AAI does not constitute rent, therefore the application of provisions under section 194I does not arise at all.

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  1. TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

  2. TDS on landing and parking charges collected by Airport Authority of India u/s 194 C OR u/s 194-I - no TDS u/s 194I - HC

  3. TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

  4. TDS u/s 194I premium paid for acquiring lease - payment for acquiring leasehold land is a capital expenditure - not liable for TDS u/s 194I - AT

  5. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

  6. Classification of services - rate of GST - construction of AAI residential colony - The construction of Airport Authority of India residential colony for self use or...

  7. TDS u/s 194I - non deduction of TDS on the amount paid to the lessor towards lease premium - the lease premium to CIDCO is capital expenditure to acquire land with...

  8. Airport services - whether the term "any service provided" covers only the taxable services" or it covers any service provided by AAI or person authorized by it in the...

  9. Revision u/s 263 - Non deduction of TDS u/s 194I - Assessee also shown evidence of payment of rent to different four persons @ Rs. 96,000/- per annum only. Such payment...

  10. TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

  11. TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

  12. Airport service - sale of entry ticket at the airport - in terms of the agreement with the Airport Authority of India the appellant was allowed to recover the entry...

  13. TDS u/s 194I OR 194C - deductibility of the tax on the entire payment as rent or to be segregated into rent and CAM charges (Common Area Maintenance) - While there are...

  14. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  15. TDS u/s 194I or 194C - storage charges paid by assessee - TDS @ 20% - The ITAT concluded that assessee is liable to deduct Tax at Source u/s 194C - The High court...

 

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