COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. KLM ROYAL DUTCH AIRLINES

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ITA - 62 / 2023HC Delhi01 February 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court found no substantial question of law arose for consideration. It relied on a previous decision of the same court in a similar matter involving the same assessee.

What were the facts?

The appeal concerned the taxability of profits earned by KLM Royal Dutch Airlines from technical services rendered to other airlines. The revenue argued these profits should be treated as profit from aircraft operations.

What were the issues?

Whether profits from technical services rendered to other airlines by an airline company can be considered as profits earned from the operation of an aircraft.

Which sections of the Income-tax Act were involved?

Not specified

AI-generated summary — verify with the full judgment below

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$~24 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 62/2023 & CM APPL. 4812/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel with Ms Easha Kadian, Adv.

versus

KLM ROYAL DUTCH AIRLINES

..... Respondent

Through: None.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

O R D E R %

01.02.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 4812/2023 1. Allowed, subject to just exceptions. ITA 62/2023 2. This appeal concerns Assessment Year (AY) 2014-15 and seeks to challenge the order dated 30.09.2022 passed by the Income Tax Appellate Tribunal [in short, ‘Tribunal’]. 3. The short issue which arises for consideration in this appeal is: whether profit earned by respondent/assessee on account of the technical services rendered to other airlines could be treated as profit earned from operation of an aircraft?

ITA 62/2023

Page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:30:56

4.

This issue, according to Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue [insofar as this Court is concerned], is covered by the decision rendered in Director of Income Tax v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). 4.1. We are informed that the appellant/revenue has preferred an appeal against the said decision, which is pending consideration. 5. Therefore, having regard to the aforementioned decision of this Court, in our view, there is no substantial question of law that arises for our consideration. 6. Accordingly, the appeal is closed. 7. Needless to add, if the appellant/revenue were to succeed in the Special Leave Petition (SLP) which is pending adjudication, parties will abide by the decision rendered in the same. 8. The Registry will dispatch a copy of the order passed today to the respondent/assessee via all modes including email.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

FEBRUARY 1, 2023 / ha

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ITA 62/2023

Page 2 of 2

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:30:56

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