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2023 (7) TMI 1151 - AT - Income TaxIncome taxable in India - taxability of income from technical handling services received from IATP members - India-France DTAA - HELD THAT:- As respectfully following the decision of the Coordinate Bench in assessee’s own case [2023 (2) TMI 1165 - ITAT DELHI] we hold that the income from technical handling services is not taxable in India as it is covered under Article 8(2) read with Article 8(1) of India – France DTAA. Accordingly, the additions made in all theses assessment years are directed to be deleted. Taxability of interest income - Tribunal in its decision [2023 (2) TMI 1165 - ITAT DELHI] held that the fixed deposits made by the assessee are out of funds connected with the operation of aircraft in international traffic covered under Article 8(1) of India-France DTAA as the assessee has no other business. Therefore, the interest income will be covered under Article 8(3) of the India-France DTAA and hence not taxable. AO is directed to delete the impugned addition. Appeal of the assessee is allowed.
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