TDS deductible on Commission retained by Airline Operators for Collecting Passenger Service Fee

M/s. Delhi International Tax Airport Pvt. Ltd Vs DCIT (ITAT Bangalore)

Once it has been repeatedly held that Airlines Operators are collecting the PSF on behalf of the Airport Authorities/Operators and the PSF is to be paid to the airport authority in terms of the notifications issued by the MOCA at different points of time,the relationship of Principal and the Agent exists between the airport authority and the airlines operator. We have also examined other contentions of the assessee that TDS can only be deducted where the assessee makes the payment of

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