2022 (10) TMI 222

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....sed by the Revenue are as under: 1. Whether the ld. CIT(A) has erred on facts and in law by deleting the addition of profit of Rs.42,62,55,567/- of the assessee from providing technical services to other airlines. 2. Whether profit of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the DTAA between India and Germany, and by Article 8(1) and 8(3) of the DTAA between India and Netherlands. 3. Briefly, the facts relating to the disputed issue are, assessee is a non-resident corporate entity incorporated under the laws of Netherland and a tax resident of that country. As stated by the Assessing Officer, assessee is engaged in the business of operation of aircrafts in i....

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....ote of the fact that while deciding identical issue in assessee's own case in assessment year 2014-15, it has been held that the income derived from technical and ground handling services are exempt under Article 8(3) read with Article 8(1) of the Treaty, learned Commissioner (Appeals) deleted the addition made by the Assessing Officer. 6. Before us, it is a common point between the parties that the issue in dispute stands squarely covered in favour of the assessee by a number of decisions of not only the Tribunal but Hon'ble jurisdictional High Court in the preceding assessment years. In this context, our attention was drawn to the decision of the Hon'ble jurisdictional High Court and Tribunal in assessment years 2015-16 and 201....

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....d, could not dispute the submission that identical issue has been decided in favour of the assessee by Hon'ble Delhi High Court. 9. Upon careful consideration, we note that Hon'ble Delhi High Court in the case of the assessee for assessment years 2004-05 to 2008-09 by the order dated 25.01.2017 (392 ITR 218) elaborately dealt with the issue. The question considered by the Hon'ble High Court was :- "Whether profits of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Article 8(1) and 8(3) of Double Taxation Avoidance Agreement between India and Netherland. 10. After elaborate discussion and....