https://www.taxtmi.com/caselaws?id=428664 Income from technical and ground handling services provided to other airlines in India was treated as covered by Article 8(1) read with Article 8(3) of the India-Netherlands DTAA, following earlier decisions in the assessee's own case and the consistent view of the jurisdictional High Court and Tribunal. In the absence of any material factual distinction, the Assessing Officer's addition was not justified, and the treaty exemption claim was accepted with the addition deleted. en-us Fri, 23 Sep 2022 00:00:00 +0530 Thu, 06 Oct 2022 20:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428664 Income from technical and ground handling services provided to other airlines in India was treated as covered by Article 8(1) read with Article 8(3) of the India-Netherlands DTAA, following earlier decisions in the assessee's own case and the consistent view of the jurisdictional High Court and Tribunal. In the absence of any material factual distinction, the Assessing Officer's addition was not justified, and the treaty exemption claim was accepted with the addition deleted. Case-Laws Income Tax Fri, 23 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428664