Supreme Court of India
M/s. Japan Airlines Co. Ltd. v. Commissioner of Income Tax, New Delhi
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Income Tax Act, 1961- ss. 194-1, 194 - Payment of landing/take off and parking Charges in respect of aircrafts to Airport Authorities of India by foreign airlines - Deduction of tax at source (TDS) uls. 194 @ 2% or u!s. 194-1@ 20% - Held: Payment of landing/take off and parking charges paid to Airport Authorities in respect of airlines are not for 'use of land', therefore, cannot be treated as 'rent' as envisaged ins. 194-1, thus, covered uls. 194 for the purpose of deduction of TDS and not u/s. 194-1. Allowing the appellant's-Airlines appeal and dismissing the Revenue's appeal, the Court
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