IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
         ITA 82/2005  
 . 
 COMMISSIONER OF INCOME TAX DEL      ..... Appellant 
 Through :       Mr. R.D. Jolly, Adv. with Mr. Ajay 
 Jha, Adv. and Mr. Deepak Shukla,                                           Adv. 
 . 
 versus 
 . 
 M/S I.T.C. LTD.                     ..... Respondent 
 Through :       Mr. Ajay Vora, Adv. with 
 Ms. Kavita Jha, Adv. 
 . 
 . 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE T.S. THAKUR 
 HON'BLE MR. JUSTICE B.N.CHATURVEDI 
 . 
 O R D E R 
                             24.11.2005 
 ADMIT. 
 Two Following substantial questions  of law are formulated for 
 determination: 
 ? 1.       Whether  the ITAT was correct in law in holding  that  the amount 
 paid by the  assessee to Airport Authority of India  for use of lounge premises 
 by way of royalty  was not tantamount  to rent within the meaning of Section 
 194-I of the Income Tax Act? 
 . 
 2.       Whether  the ITAT was correct in law in holding that the interest 
 under Section 201(1A)  of the Act cannot be charged once the  payee had paid the 
 tax?? 
 The appellant shall file within three months the requisite number 
 ITA 82/2005                     page 1 of 2 
 of paper books in accordance with High Court Rules. 
 Post for hearing alongwith ITA No.77/2005 in due course. 
 . 
 T.S. THAKUR, J 
 . 
 . 
 B.N.CHATURVEDI, J 
 NOVEMBER 24, 2005 
 sa 
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 ITA 82/2005                     page 2 of 2