https://www.taxtmi.com/caselaws?id=268645 The court held that Royal Jordanian Airlines (RJA) was not liable to tax under Section 44BBA for the relevant assessment years due to demonstrated losses. Notices under Section 148 for certain years were quashed, citing procedural improprieties and support from a Double Taxation Avoidance Agreement. RJA was entitled to refunds for taxes paid prior to reassessment proceedings, as Section 44BBA did not apply where actual losses were proven. Appeals and writ petitions were disposed of without costs. en-us Tue, 24 Nov 2015 00:00:00 +0530 Fri, 13 May 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268645 The court held that Royal Jordanian Airlines (RJA) was not liable to tax under Section 44BBA for the relevant assessment years due to demonstrated losses. Notices under Section 148 for certain years were quashed, citing procedural improprieties and support from a Double Taxation Avoidance Agreement. RJA was entitled to refunds for taxes paid prior to reassessment proceedings, as Section 44BBA did not apply where actual losses were proven. Appeals and writ petitions were disposed of without costs. Case-Laws Income Tax Tue, 24 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268645