https://www.taxtmi.com/caselaws?id=62953 Article 8 of the India-UK DTAA exempts profits from the operation of aircraft in international traffic, including genuine pool participation and activities directly connected with the enterprise's own transport operations. On the stated facts, engineering and ground handling services rendered by a non-resident airline to other airlines were treated as separate commercial services using spare capacity, not as part of its own international traffic activity or a true pool arrangement. The receipts were therefore outside the treaty protection and taxable in India. The computation of taxable income was however remitted for fresh determination after a reasonable opportunity to produce supporting facts and figures, with consequential interest under sections 234A, 234B and 234C also to be worked out afresh. en-us Mon, 24 Sep 2001 00:00:00 +0530 Tue, 25 Jan 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62953 Article 8 of the India-UK DTAA exempts profits from the operation of aircraft in international traffic, including genuine pool participation and activities directly connected with the enterprise's own transport operations. On the stated facts, engineering and ground handling services rendered by a non-resident airline to other airlines were treated as separate commercial services using spare capacity, not as part of its own international traffic activity or a true pool arrangement. The receipts were therefore outside the treaty protection and taxable in India. The computation of taxable income was however remitted for fresh determination after a reasonable opportunity to produce supporting facts and figures, with consequential interest under sections 234A, 234B and 234C also to be worked out afresh. Case-Laws Income Tax Mon, 24 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62953