M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI

1 of 18 Page 2 JUDGMENT the aircrafts and parking thereof at New Delhi Airport i.e. Indira Gandhi International Airport ('IGIA'), New Delhi, the Airports Authority of India ('AAI') which manages IGIA levies charges on these two Airlines. For payment of landing and parking charges in respect of its aircrafts, the two Airlines are deducting TDS under Section