https://www.taxtmi.com/caselaws?id=428784 Collection charges received from the airport authority for timely remittance of User Development Fee were treated as a separate service-related receipt, not as profit derived from the operation of aircraft in international traffic. The receipt lacked a direct nexus with the actual operation of aircraft and was not incidental to such operation, so Article 8 exemption did not apply. Following the prior coordinate bench decision on identical facts, the amount was held taxable in India. en-us Tue, 04 Oct 2022 00:00:00 +0530 Mon, 10 Oct 2022 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428784 Collection charges received from the airport authority for timely remittance of User Development Fee were treated as a separate service-related receipt, not as profit derived from the operation of aircraft in international traffic. The receipt lacked a direct nexus with the actual operation of aircraft and was not incidental to such operation, so Article 8 exemption did not apply. Following the prior coordinate bench decision on identical facts, the amount was held taxable in India. Case-Laws Income Tax Tue, 04 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428784