LAWS(DLH)-2006-2-217

UNITED AIRLINES Vs. COMMISSIONER OF INCOME TAX

Decided On February 13, 2006
United Airlines Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) HEARD learned counsel for the parties and perused the record.

(2.)

(3.) THE petitioner is an airline incorporated in USA. Its aircrafts land at Indira Gandhi International Airport. The short question in the case is whether the landing and parking charges can be deemed to be rent under s. 194 -I, Expln. (i) of the IT Act.