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2018 (5) TMI 1726 - AT - Income TaxBusiness income - Receipt for rendering services like technical handling - Whether the ground handling and the technical handling services are part of the business of the assessee? - India and Netherlands DTAA - Held that:- By following the decisions rendered by Hon’ble High Court in assessee’s own case [2017 (2) TMI 157 - DELHI HIGH COURT] held that Article 8 of DTAA between India and Netherlands is categoric enough in its meaning of expression “ profit from the operation of ship or aircraft in international traffic” which includes the activities carried out by the assessee company by rendering technical handling services to the other airlines in India and has certainly connected with its activity of transportation by way of operating the aircraft - Decided in favor of assessee.
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