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

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

COMMNR. OF INCOME TAX, SHIMLA vs. M/S. AMBUJA DARLA KARSOG MANGU T.C.S.LTD

The appeals are disposed of accordingly

Bench: Us A Copy Of The Order Passed By A Bench Of This Court In Commr. Of Income Tax,Shimla Vs. M/S Sirmour Truck Operators Union, Gondpr \026 Civil Appeal No. 5845/2007 Stating As Under: " Delay Condoned. Leave Granted. M/S Gujarat Ambuja Cement Ltd. Entered Into A Contract With M/S Sirmour Truck Operators Union, The Respondent Herein. Respondent Assessee Is A Society. Its Members Consist Of Truck Operators. The Question Which Arose Before The High Court In The Income Tax Appeals Under Section 260A Was Whether Assessee Was Liable Or Not Liable To Deduct Tds Under Section 194 C Of The Income Tax Act. -1- In Our View, The Afore-Stated Question Is A Substantial Question Of Law. The High Court Ought To Have Decided The Said Question. It Ought Not To Have Dismissed The Appeals Summarily.