2008 (10) TMI 341

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..... t such landing and parking charges would be rent under section 194-I of the said Act? Held that- the landing/parking charges paid by the assessee to the Appropriate Authority of India were in the nature of rent under section 194-I of the Income Tax Act, 1961 and not payment for a contract of work under section 194C of the Act. Thus the assessee was in default in respect of payment of landing and p .....

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..... ayments of landing/parking charges to the Airports Authority of India under section 194-I of the said Act ?" 3. The filing of the paper books is dispensed with. The appeal is taken up for hearing straightaway because this court already has the benefit of the decision in the case of United Airlines v. CIT [2006] 287 ITR 281 (Delhi) where this very issue arose for consideration. In the said decisio .....

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..... initely "rent" within the meaning of the provisions of section 194-I as they were payments made for the use of the land of the airport. 4. In view of the definitive conclusion arrived at in United Airlines [2006] 287 ITR 281 (Delhi) the questions have to be answered in favour of the Revenue and against the assessee. 5. We may also note that the learned counsel for the assessee sought to argue t .....

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