https://www.taxtmi.com/caselaws?id=308840 The Tribunal ruled in favor of the assessee, a branch office of a non-resident entity incorporated in France, in a tax dispute involving technical handling income received from both IATP and non-IATP members. The Tribunal held that the technical handling income from IATP members is exempt under the India-France DTAA and not taxable in India. Additionally, interest income connected with the operation of aircraft in international traffic was deemed exempt, while income from collection charges was upheld as taxable. Commission income received for the domestic leg of international travel was also exempt from taxation. The Tribunal partially allowed the assessee's appeals and dismissed the Revenue's appeal. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 26 Jul 2023 21:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308840 The Tribunal ruled in favor of the assessee, a branch office of a non-resident entity incorporated in France, in a tax dispute involving technical handling income received from both IATP and non-IATP members. The Tribunal held that the technical handling income from IATP members is exempt under the India-France DTAA and not taxable in India. Additionally, interest income connected with the operation of aircraft in international traffic was deemed exempt, while income from collection charges was upheld as taxable. Commission income received for the domestic leg of international travel was also exempt from taxation. The Tribunal partially allowed the assessee's appeals and dismissed the Revenue's appeal. Case-Laws Income Tax Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308840