Rent u/s 194(I)
Last updated: 10 July 2008
Court :
Brief :
Case Fact: Whether landing of aircraft or parking aircraft amount to user of land of airport and the landing fee and parking fee will amount to rent within meaning of Explanation (i) to section 194(I) ?
Citation :
United Airlines Vs. C.I.T.
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CA. A. Kumar
Published in Income Tax
Views : 39
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