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India-USA Tax Treaty: Baggage Screening & Aircraft Handling Profits Not Taxable in India per Articles 8(1) & 8(4).
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....Taxability of income in India - the profit derived from providing baggage screening services and aircraft handling services to various other airlines in India will not be taxable in India under Article 8(1) read with Article 8(4) of the India-USA Tax Treaty. Therefore, the additions made in different assessment years under dispute are hereby deleted. - AT....