Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2022 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 1313 - AT - Income TaxIncome accrued in India - Addition treating the entire income of the assessee from technical handling as taxable in India after allowing 5% of ad hoc allowance for expenses - HELD THAT:- Upon careful consideration, we note that Hon’ble Delhi High Court in the case of the assessee for assessment years 2004-05 to 2008-09 [2017 (2) TMI 157 - DELHI HIGH COURT] answered the question of law Whether profits of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Article 8(1) and 8(3) of Double Taxation Avoidance Agreement between India and Netherland against the Revenue and in favour of the assessee.
|