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Income Tax - Highlights / Catch Notes

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Income deemed to accrue or arise in India - Income from the ...


Collection Charges from AAI Not Considered Aircraft Operation Income Under Article 8 of India-Germany DTAA.

October 11, 2022

Case Laws     Income Tax     AT

Income deemed to accrue or arise in India - Income from the operation of aircrafts for the international traffic i.e. transportation of passengers and cargo - the collection charges received by the assessee from AAI are not income derived from operation of aircraft falling under Article 8 of DTAA between India and Germany - AT

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