9911796707
TMI Blog2022 (6) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... le Taxation Avoidance Agreement between India and Netherland against the Revenue and in favour of the assessee. - ITA No.8677/Del./2019, ITA No.8678/Del./2019 - - - Dated:- 1-6-2022 - SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER And MS. ASTHA CHANDRA, JUDICIAL MEMBER ASSESSEE BY : SHRI SALIL AGGARWAL, SR. ADVOCATE SHRI SAHILESH GUPTA, ADVOCATE REVENUE BY : SHRI SANJAY KUMAR, SENIOR DR ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These are appeals by the Revenue against the respective orders of the ld. CIT (Appeals) for the Assessment Years 2015-16 2016-17. 2. Since issues are common and connected and the appeals were heard together, these are being disposed off by this common order. 3. In these appeals by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical Handling Income received by the assessee and show cause as why the Technical Handling Income is not taxable in India. The assessee filed detailed submissions in compliance to the above directions and further submissions giving a break-up of total revenue earned from the technical handling income and the expenses incurred thereon along with supporting agreements (including reciprocal agreements). The assessee claimed that the income from technical handling is exempt from taxation in India as the same is covered under Article 8 of the DTAA between India Netherlands and hence not liable to tax in India. Further, it was also submitted during the assessment proceedings that the issue is squarely covered by the judgment of the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee by Hon ble Delhi High Court. 9. Upon careful consideration, we note that Hon ble Delhi High Court in the case of the assessee for assessment years 2004-05 to 2008-09 by the order dated 25.01.2017 (392 ITR 218) elaborately dealt with the issue. The question considered by the Hon ble High Court was :- Whether profits of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Article 8(1) and 8(3) of Double Taxation Avoidance Agreement between India and Netherland. 10. After elaborate discussion and analysis, Hon ble High Court answered the question of law against the Revenue and in favour of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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