TDS U/s.194I not applicable on parking & landing charges paid by airlines

HIGH COURT OF MADRAS Commissioner of Income-tax V/s. Singapore Airlines Ltd. TAX CASE APPEAL NOS. 15 TO 20 OF 2006 JULY 13, 2012 JUDGMENT Mrs. Chitra Venkataraman, J.  The Revenue has filed the above Tax Case (Appeals) as against the order of the Income Tax Appellate Tribunal relating to the assessment years 1997-98, 1998-99 and 1999-2000. This Court, by order dated 06.02.2006 admitted the above Tax Case (Appeals) on the following substantial question of law: “Whether in the facts and circumstances of the case, the Tribunal was right in holding that payment of landing a...