Case Law Details
Case Name : Qantas Airways Ltd. Vs ACIT (ITAT Mumbai)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Mumbai
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Qantas Airways Ltd. Vs ACIT (ITAT Mumbai)
Section 194C TDS deductible on Payment for use of lounge facilities by passengers
A payment for the use of lounge facilities by the passengers, in our considered view, is clearly in the nature of payment for the use of certain facilities for the passengers. What passenger gets by access to the lounge is the privilege of relaxing in a comfortable place with good ambience, reading material, computer and internet access, and being a
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