I-T - Passenger security fees paid for providing security services and facilities to embarking passengers of airline, attracts no TDS provision u/s 194-I: HC
By TIOL News Service
MUMBAI, APRIL 17, 2018: THE ISSUE IS - Whether the passenger security fees paid for providing security services and facilities to embarking passengers of airline, attracts no TDS provision of Section 194-I. YES IS THE ANSWER.
Facts of the case:
The Revenue has preferred the appeal challenging the action of Tribunal in holding that the payments made to Airport Authority of India and other airport operators by the assessee airlines for Passenger Service Fees, were not covered by section 194-I.
the High Court held that,
++ the counsel for Revenue fairly admits that the appeal filed by the Department from the order of the Tribunal in Jet Airways case being Income Tax Appeal No. 1181 of 2014 relating to AY 2010-11 in case of CIT, TDS, Mumbai V/s. Jet Airways, has been dismissed. Therefore, the question as proposed does not give rise to any substantial question of law.
(See 2018-TIOL-721-HC-MUM-IT)
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