https://www.taxtmi.com/caselaws?id=211744 Receipts from ground handling and technical handling services provided to other airlines in India were treated as part of the business of operation of aircraft in international traffic under the applicable DTAAs. In the absence of a treaty definition, the Tribunal applied its earlier co-ordinate bench view and read the expression in the treaty context, holding that such receipts are integral to the airline business. Section 44BBA of the Income-tax Act was not accepted as a basis to depart from that interpretation. The receipts were therefore covered by Article 8 of the relevant DTAAs and were not separately taxable in India on the Revenue's stand. en-us Fri, 20 Jan 2012 00:00:00 +0530 Tue, 03 Apr 2012 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211744 Receipts from ground handling and technical handling services provided to other airlines in India were treated as part of the business of operation of aircraft in international traffic under the applicable DTAAs. In the absence of a treaty definition, the Tribunal applied its earlier co-ordinate bench view and read the expression in the treaty context, holding that such receipts are integral to the airline business. Section 44BBA of the Income-tax Act was not accepted as a basis to depart from that interpretation. The receipts were therefore covered by Article 8 of the relevant DTAAs and were not separately taxable in India on the Revenue's stand. Case-Laws Income Tax Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211744