Issue of parking fee of aircrafts settled by supreme court in Japan Airlines. Earlier Delhi High Court in Japan Airlines and United Airlines said that S. 194I is applicable while Madras High Court in case of Singapur Airlines said that S. 194I is not applicable. Apex Court, however differed in its opinion both from Madras High Court which said that since the “'any other agreement or arrangement for the use of any land or any building' have to be read ejusdem generis and it should take it colour from the earlier portion of the definition namely “lease, sub-lease and tenancy” and therefore limited meaning should be given to the words “ any other agreement or arrangement”. Also decision of Delhi High Court was dissented as it did not look into substance of the transaction as the fee was being paid for other facilities and use of land was incidental, Apex Court held that 194I is not applicable. Decision pronounced on 04-08-2014