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

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ITA - 63 / 2023HC Delhi02 February 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court upheld the Tribunal's decision in favour of the assessee. It relied on a previous judgment by a coordinate bench of the same court in a similar case involving the same assessee.

What were the facts?

The Revenue appealed against an ITAT order concerning Assessment Year 2017-2018. The core issue was whether income received by KLM Royal Dutch Airlines for "handling technical services" was taxable in India.

What were the issues?

The primary legal issue was the taxability of income earned by an airline for "handling technical services" in India.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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$~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

4.

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

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