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2022 (10) TMI 183 - ITAT DELHIIncome accrued in India - Addition of profit of the assessee from providing technical services to other airlines - Whether profit of the assessee from providing technical services to other airlines is covered by Articles 8(1) and 8(4) of the DTAA between India and Germany, and by Articles 8(1) and 8(3) of the DTAA between India and Netherlands? - HELD THAT:- We find that the Co-ordinate Bench of this Tribunal in assessee’s own case [2022 (6) TMI 1313 - ITAT DELHI] for the Assessment Years 2015-16 & 2016-17 has decided the issue in favour of the assessee.
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