Supreme Court · 2015 INSC 543 · Decided 4 August 2015
M/S. Japan Airlines CO. LTD. v. Commissioner of Income Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 2015 INSC 543 · [2015] 8 S.C.R. 838
- Case number
- CIVIL APPEAL No. 9875/2013
- Decided
- 4 August 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 194
Headnote
Income Tax Act, 1961- ss. 194-1, 194 C- Payment of landing/take off and parking Charges in respect of aircrafts to C Airport Authorities of India by foreign airlines - Deduction of tax at source (TDS) uls. 194 C@ 2% or u!s. 194-1@ 20% - Held: Payment of landing/take off and parking charges Authorities in respect of airlines are not for 'use of D land', therefore, cannot be treated as 'rent' as envisaged ins. 194-1, thus, covered uls. 194 C for the purpose of deduction of TDS and not u/s. 194-1. E Allowing the appellant's-Airlines appeal and dismissing the Revenue's appeal, the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)