M/S JAPAN AIRLINES CO.LTD. vs. COMMR.OF INCOME TAX,NEW DELHI
C.A. No.-009875-009875 - 2013Supreme Court04 Aug 2015
Section 194
260A of the Act. Two questions were raised - (i) whether
the Tribunal was correct in holding that the landing/parking
charges paid by the JAL to the AAI were payments for a contract
of work under Section 194-C and not in the nature of 'rent' as
defined in Section 194-I; and (ii) whether the Tribunal was correct
