https://www.taxtmi.com/caselaws?id=768230 Delivery order charges earned by an international airline from cargo operations were treated as profits from the operation of aircraft in international traffic because the cargo delivery function was directly connected with transportation. Article 8(1) of the India-Turkey DTAA allocates such profits to the State of residence, and Article 8(2)(b) extends the rule to other activities directly connected with international carriage. The receipt was therefore held covered by Article 8(2)(b) and not taxable in India, with the adjustment deleted in favour of the assessee. en-us Wed, 26 Mar 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768230 Delivery order charges earned by an international airline from cargo operations were treated as profits from the operation of aircraft in international traffic because the cargo delivery function was directly connected with transportation. Article 8(1) of the India-Turkey DTAA allocates such profits to the State of residence, and Article 8(2)(b) extends the rule to other activities directly connected with international carriage. The receipt was therefore held covered by Article 8(2)(b) and not taxable in India, with the adjustment deleted in favour of the assessee. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768230