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

$~19 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 63/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Mr Sanjay Kumar, Sr. Standing Counsel.

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 %

02.02.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. This is an appeal filed by the appellant/revenue, which is directed against the order dated 23.09.2022 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”]. To be noted, this appeal concerns Assessment Year (AY) 2017-2018. 2. The issue which arises for consideration is: whether income received by the respondent/assessee on account of “handling technical services” is chargeable to tax in India? 3. The Tribunal has ruled in favour of the respondent/assessee, and in this context, relied upon a judgment of the coordinate bench of this Court in Director of Income Tax and Others v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). ITA 63/2023

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 12:33:25

In view of the fact that the coordinate bench has already taken a view in the matter, this appeal is closed, as according to us, no substantial question of law arises for consideration.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

FEBRUARY 2, 2023 / tr

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ITA 63/2023

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 12:33:25

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