Section 194C and 194I of the Income Tax Act, 1961– TDS– Tribunal was justified in holding that the payment made by the assessee for the use of the lounge premises were not in the nature of rent under section 194I as assessee did not rent out the lounge premises at the airport an duh service of providing beverages and refreshments was not the dominant part of the service nut only an incidental service where the customers were provided a comfortable place to spend their transit time and the assessee did not have the exclusive use of the lounge for its customers– Commissioner of Income Tax vs. Jet Airways (India) ltd (2019) 420 ITR 389 (Bombay)