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No TDS liability on supplement rental paid as it is not connected to operation of leased aircraft, not covered in exclusion of sec. 10(15A)
Case Law Details
- Case Name
- Jet Lite (India) Ltd. Vs CIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Jet Lite (India) Ltd. vs. CIT that the ITAT has rightly pointed out that the supplement rental was within the ambit of the original provision of Section 10(15A). Post amendment w.e.f. 1st April 1996, if any payment had to be brought within the exclusionary portion of Section 10(15A), then it must be shown (i) that the lessor either had supplied the spares or provided any facility or service in connection with operation of the leased aircraft; and (ii) the payment has been made by the lessee in consideration of such spares/facilities/servic...
