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Income Tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

TDS on landing and parking charges collected by Airport ...

Income Tax

August 25, 2012

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

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  1. TDS u/s 194-I - Payment of charges for landing the aircrafts and parking thereof at New Delhi Airport - whether landing and take-off facilities on the one hand and...

  2. 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...

  3. 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...

  4. TDS u/s 194-I - development charges paid by the assessee to RIICO towards allotment of land on lease of 99 years - whether payment of development charges paid was for...

  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. TDS u/s 194I OR 194C - External Development Charges (‘EDC’) paid to Haryana Urban Development Authority (‘HUDA’) - the Revenue does not seek to support the decision of...

  7. 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

  8. 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...

  9. TDS on hiring charges of tanker - TDS u/s 194C or 194I - Tax is required to be deducted at source from the payments to the carrier in terms of provisions of sec. 194-C...

  10. 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.

  11. 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...

  12. Short deduction of TDS - TDS u/s 194C OR 194I - PSF and X-Ray charges - PSF charges paid by the assessee on behalf of its customer, did not attract the provisions of...

  13. Disallowance u/s 40(a)(ia) of Wharfage charges - Wharfage charges paid by assessee are charges which facilitate the loading / unloading of goods at waterfront - no use...

  14. Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When...

  15. 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

 

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