Dismissing the appeal of the revenue the Tribunal held that Assessee, an airline company, is not liable to deduct tax at source u/s 194J of the Act for passenger service fee collected by it from passengers and handed over to airport authorities and also for amounts retained by banks from the passengers for booking tickets to fly in the aircrafts operated by the Assessee. (AY. 2012-13)
ACIT v. Spice Jet Ltd. (2019) 71 ITR 56 (Delhi)(Trib.)
S. 201 : Deduction at source-Failure to deduct or pay–Airline-Not liable to deduct tax at source for passenger service fee collected by it from passengers and handed over to airport authorities and the amounts retained by banks from the passengers for booking tickets to fly in the aircrafts operated by the Assessee. [S.194H, 194J, 201(1), 201 (IA)]