ETHIOPIAN AIRLINES GROUP ,ETHIOPIA vs. ACIT, INT. TAXATION CIRCLE-1(2)(2), DELHI

ITA 2201/DEL/2024Status: DisposedITAT Delhi05 June 2025AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the receipts were not fees for technical services, distinguishing between a 'service provided' and a 'facility offered'. The lower authorities erred in treating the impugned receipts as FTS.

What were the facts?

The assessee, Ethiopian Airlines Group, received revenue for providing flight simulator and pilot training services to an Indian entity's affiliate. The Indian entity made payments to the assessee, which the Assessing Officer treated as fees for technical services (FTS) taxable in India.

What were the issues?

Whether the revenue derived from pilot training services provided by a non-resident to an Indian entity's affiliate constitutes fees for technical services taxable in India.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 115A

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Cases cited in this judgment(6)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: ‘D’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN

For Appellant: CA Sh. P.K. Sahu, Adv
Hearing: 13.03.2025Pronounced: 05.06.2025

PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos. 2200 & 2201/Del/2024; for assessment years 2016-17 and 2017-18, arise against Assistant Commissioner of Income Tax [in short, the “ACIT”], Circle- International Taxation-1(2)(2), New Delhi’s as many assessments; framed on 06.03.2024 and 08.03.2024, having DINs & Letter Nos. ITBA/COM/F/17/2023-24/1062121507(1) and ITA Nos. 2200 & 2201/Del/2024

ITBA/COM/F/17/2023-24/1062123964(1); respectively, involving proceedings under section 147 r.ws. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties at length. Cas

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