Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Article 8 of the India-UK DTAA limits exemption to profits from operating aircraft in international traffic, activities directly connected with that transportation, and qualifying participation in airline pools. The notes state that ground handling and engineering services rendered to other airlines were treated as an organised commercial activity, not directly connected with the airline's own aircraft operations, and no qualifying pool participation was established. Receipts from those services were therefore taxable in India and outside Article 8 for the relevant assessment years. Decisions under the India-Germany and India-Netherlands treaties were distinguished because their provisions were wider, while OECD commentary was stated not to be binding.
Article 8 of the India-UK DTAA limits exemption to profits from operating aircraft in international traffic, activities directly connected with that transportation, and qualifying participation in airline pools. The notes state that ground handling and engineering services rendered to other airlines were treated as an organised commercial activity, not directly connected with the airline's own aircraft operations, and no qualifying pool participation was established. Receipts from those services were therefore taxable in India and outside Article 8 for the relevant assessment years. Decisions under the India-Germany and India-Netherlands treaties were distinguished because their provisions were wider, while OECD commentary was stated not to be binding.
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