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| The Tax Publishers2019 TaxPub(DT) 2309 (Del-Trib) : (2019) 071 ITR (Trib) 0056 INCOME TAX ACT, 1961
Section 194J
Passenger service fee was a statutory levy and assessee airline was only acting as a conduit between embarking passengers and the Central Government Agency, therefore, assesse was not required to deduct tax under section 194J from payment of passenger service fee.
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Tax deduction at source - Under section 194J - Passenger service fee handed over by airline company to Central Government agency -
Assessee, an airline company made payment of passenger service fee ('PSF') collected by it from embarking passengers to various airports/authorities. AO treated the assessee as one-in-default under section 201(1) for non-deduction of tax under section 194J. Held: Passenger service fee was a statutory levy and assessee airline was only acting as a conduit between embarking passengers and the Central Government Agency, therefore, assesse was not required to deduct tax under section 194J from payment of passenger service fee.
Relied:Asstt. CIT v. Jet Airways (India) Ltd. (2013) 28 ITR (Trib) 594 (Mum) : 2014 TaxPubi(DT) 133 (Mum-Trib).
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2012-13
INCOME TAX ACT, 1961
Section 194H
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