https://www.taxtmi.com/caselaws?id=232326 Income from ground handling and technical handling services received from other airlines was treated as falling within Article 8 of the India-Netherlands DTAA, on the footing that the receipts formed part of profits from the operation of aircraft in international traffic. The Tribunal followed its earlier coordinate-bench rulings in the assessee's own case, noting that the facts for the relevant year were identical and that no materially different legal or factual circumstances were shown. On that basis, it held the receipts not chargeable to tax in India and declined to depart from the prior treaty interpretation. en-us Fri, 12 Apr 2013 00:00:00 +0530 Fri, 26 Apr 2013 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232326 Income from ground handling and technical handling services received from other airlines was treated as falling within Article 8 of the India-Netherlands DTAA, on the footing that the receipts formed part of profits from the operation of aircraft in international traffic. The Tribunal followed its earlier coordinate-bench rulings in the assessee's own case, noting that the facts for the relevant year were identical and that no materially different legal or factual circumstances were shown. On that basis, it held the receipts not chargeable to tax in India and declined to depart from the prior treaty interpretation. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232326