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TMI Blog2011 (1) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... therlands. It is carrying on business of an airline and operates in all major countries of the world including India. The assessee also renders technical handling services to other airlines in India. The payment for these services are settled abroad through IATA clearance system. The AO came to the conclusion that while income earned by the assessee from operation of aircraft in the international traffic for carriage of goods, passenger or mail is not liable to be taxed in India under Article 8 of the Double Tax Avoidance Agreement between Netherlands and India, the receipts from providing technical services to other airlines in India is taxable. Such receipts were quantified at Euro 2369060. After allowing head office expenditure u/s 44C, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the position in this regard mentioned in OECD commentary that such receipts are not liable to be taxed in the other Contracting State is not accepted by India. In the earlier order of the Tribunal the position of Indo-German, Indo- Netherlands and Indo-U.K. treaties were considered. The provisions of Indo-UK treaty are wider in nature from Indo-Netherlands treaty. 3.2 In the rejoinder, the ld. counsel pointed out that this issue has been considered on page no.5 of the order of the Tribunal. 4. We have considered the facts of the case and submissions made before us. The issue stands covered in paragraph 10 of the aforesaid order of the Tribunal, in which it has been held that such receipts are not liable to be taxed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present appeals, there is no disparity on facts. Learned DR except raising an argument that ground handling and technical handling services are different activities then operation of any air-craft in international traffic failed to bring any rules, regulations, bye-laws for substantiating his contentions. The coordinate Bench of the ITAT has examined this issue in detail and considered these aspects. Unless some strong circumstances which has not been brought to the notice of the earlier Bench, are available, we cannot take a different stand even if it is possible to take the other view. The revenue is unable to bring any material on record which can pursued us to take a different view then the one earlier taken by the ITAT in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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