https://www.taxtmi.com/caselaws?id=440878 Receipts from technical handling services earned through participation in the International Airlines Technical Pool were treated as profits derived from the operation of aircraft in international traffic under the India-France DTAA, so they were not taxable in India. Interest earned on fixed deposits was also held to fall within treaty protection under Article 8(3) because the deposits were linked to funds connected with aircraft operations and the assessee had no other business. The Tribunal followed its earlier decision and distinguished the British Airways line of cases, deleting both additions and allowing the assessee's substantive tax claims. en-us Wed, 19 Jul 2023 00:00:00 +0530 Thu, 27 Jul 2023 09:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440878 Receipts from technical handling services earned through participation in the International Airlines Technical Pool were treated as profits derived from the operation of aircraft in international traffic under the India-France DTAA, so they were not taxable in India. Interest earned on fixed deposits was also held to fall within treaty protection under Article 8(3) because the deposits were linked to funds connected with aircraft operations and the assessee had no other business. The Tribunal followed its earlier decision and distinguished the British Airways line of cases, deleting both additions and allowing the assessee's substantive tax claims. Case-Laws Income Tax Wed, 19 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440878