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2022 (10) TMI 222 - AT - Income TaxIncome 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 Article 8(1) and 8(4) of the DTAA between India and Germany, and by Article 8(1) and 8(3) of the DTAA between India and Netherlands? - HELD THAT:- As observed, taxability of income received from technical and ground handling services provided to other airlines is a recurring issue between assessee and the Revenue since assessment years 2004-05 onwards. While deciding the issue for the first time in assessment years 2004-05 to 2008-09, the Hon'ble jurisdictional High Court, in judgment [2017 (2) TMI 157 - DELHI HIGH COURT] has held that the income derived by assessee from provision of technical and ground handling services to other airlines in India is covered under Article 8(3) of the Tax Treaty, hence, not taxable. Identical view was expressed by the Hon'ble jurisdictional High Court in assessee’s own case in assessment years 2009-10 to 2012-13. In the latest order passed by the co-ordinate Bench in assessee’s own case in assessment year 2015-16 and 2016-17 [2022 (6) TMI 1313 - ITAT DELHI] issue decided in favour of assessee as 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 - Decided against revenue.
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