https://www.taxtmi.com/caselaws?id=428625 Profit from technical services provided to other airlines was treated as covered by Article 8 of the applicable tax treaty, so it was not assessable in the manner proposed by the Revenue. The Tribunal applied the jurisdictional High Court's earlier ruling on the same issue for prior years and followed the Coordinate Bench decisions that had consistently adopted that binding interpretation. As the present appeals involved identical facts and no distinguishing feature was shown, the Tribunal upheld the relief granted by the first appellate authority and rejected the Revenue's challenge to the deletion of the additions. en-us Fri, 30 Sep 2022 00:00:00 +0530 Thu, 06 Oct 2022 20:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428625 Profit from technical services provided to other airlines was treated as covered by Article 8 of the applicable tax treaty, so it was not assessable in the manner proposed by the Revenue. The Tribunal applied the jurisdictional High Court's earlier ruling on the same issue for prior years and followed the Coordinate Bench decisions that had consistently adopted that binding interpretation. As the present appeals involved identical facts and no distinguishing feature was shown, the Tribunal upheld the relief granted by the first appellate authority and rejected the Revenue's challenge to the deletion of the additions. Case-Laws Income Tax Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428625