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2017 (2) TMI 157 - DELHI HIGH COURTProviding technical services to other airlines - covered by Articles 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Articles 8(1) and 8(3) of the Double Taxation Avoidance Agreement between India and Netherlands - Held that:- This Court is of opinion that the amplification of the term “operation of aircraft” in Article 8 (1) through Article 8 (3), i.e. “3. For the purposes of this article the term "operation of aircraft" shall include transportation by air of persons, live-stock, goods or mail, carried on by the owners or lessees or charterers of aircraft, including the sale of tickets for such transportation on behalf of other enterprise, the incidental lease of aircraft on a charter basis and any other activity directly connected with such transportation.” had the effect of limiting the nature of activities that could be comprehended in the pool envisioned in Article 8 (2): in other words, the expanded meaning of operation of aircraft included those activities in Article 8(3) through the extended definition and no more. On the other hand, there is no such limitation in the DTAAs in question, in these cases. This constituted the most significant difference between the two sets of cases on the one hand, and British Airways (2001 (9) TMI 242 - ITAT DELHI-A ) on the other. For these reasons, this Court rejects the Revenue’s contentions. For the foregoing reasons, this Court answers the questions of law, framed in both sets of appeals, against the Revenue and in favour of the assessees; there is no infirmity in the impugned orders of the ITAT, which are affirmed. The appeals fail and are dismissed.
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