cites: 87969659

The Finance Act, 2018

Union of India - Act Cites 0 - Cited by 19524

Section 65 in The Finance Act, 2018 [Entire Act]

Union of India - Section Cites 0 - Cited by 1088

Section 67 in The Finance Act, 2018 [Entire Act]

Union of India - Section Cites 0 - Cited by 286

Airlines Agents Association vs Union Of India (Uoi) on 13 April, 2001

32. It has, therefore, to be examined whether the appellant rendered any service to the airlines or services were rendered by the appellant only to the sub-agents. To appreciate this issue, it would be pertinent to refer to the decision of the Madras High Court in Airlines Agents Association vs. Union of India 10. It was sought to be contended by the Airlines Agents Association that air travel agents were promoting the business of the airlines and in consideration of such services the airlines were paying commission to the air travel agents. It was also contended that the commission received from the airlines had nothing to do with the services offered by the air travel agents to the passengers. The Madras High Court did not accept these two contentions and held that it was the air travel agents who were rendering services to the passengers. The High Court, therefore, held that the commission paid to the air travel agents by the airlines had a direct nexus to the "air travel agent" services rendered by the air travel agent to the passengers, even if it indirectly benefited the business of the airlines. The High Court, therefore, held that air travel agents were not promoting or marketing the business of the airlines. The relevant portion of the judgment of the High Court is reproduced below:

Madras High Court Cites 31 - Cited by 3 - V S Sirpurkar - Full Document