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
View Source