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Principal Commissioner Of Income Tax ... vs Income Tax Settlement Commission ... on 14 February, 2017

full and true disclosure of income in respect of parking charges recovered by Respondent-Assessee, has been made. The Respondent-Assessee had in its application ... settlement, pointed out that the amount receivable on account of parking charges, was Rs.258 Crores. However, a 10% deduction/ exemption from the entire amount

M/S Japan Airlines Co.Ltd vs Commr.Of Income Tax,New Delhi on 4 August, 2015

charges, therefore, were not for land usage or area allotted simpliciter. These were the charges for various services provided. The substance of these charges ... charging purposes'. The charges on air-traffic which includes Landing Charges, Lighting Charges, Approach and Aerodrome Control Charges, Aircraft Parking Charges, Aerobridge Charges, Hangar
Supreme Court of India Cites 7 - Cited by 13 - A K Sikri - Full Document

Singapore Airlines Ltd. vs Ito on 13 July, 2005

paid charges to International Airport Authority of India towards landing and parking charges. The learned Counsel for the assessee further submitted that the assessee ... parking charges and also charges for navigational facilities to International Airport Authority of India. According to the learned Departmental Representative, landing and parking charges
Income Tax Appellate Tribunal - Madras Cites 10 - Cited by 9 - Full Document
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