ROYAL JORDANIAN AIRLINES vs. COMMISSIONER OF INCOME TAX

ITA - 987 / 2006HC Delhi20 July 20061 pages

For Petitioner: MR.PRAKASH KUMAR

AI SummaryPartly Allowed

What did the High Court hold?

The High Court admitted the appeal, framing a substantial question of law regarding the ITAT's decision on the taxability of Royal Jordanian Airlines in India for assessment year 1997-98. The court did not provide its own findings or reasoning on the merits of the case in this order. The judgment indicates that the appeal was admitted for further consideration, implying that the ITAT's decision is under challenge and the High Court will examine the substantial question of law. No specific relief was granted or denied at this stage, other than admitting the appeal. The operative direction was to file paper books as per High Court Rules.

What were the facts?

The appeal, ITA No. 987/2006, was filed by Royal Jordanian Airlines against an order of the Income Tax Appellate Tribunal (ITAT). The assessment year in question is 1997-98. The dispute concerns the liability of Royal Jordanian Airlines to be taxed in India under the Income Tax Act, 1961. The High Court of Delhi admitted the appeal, noting that similar issues had arisen in other appeals, specifically ITA Nos. 280/2006 and 159/2002. The court also allowed a miscellaneous application (CM No. 8466/2006) subject to just exceptions.

What were the issues?

1. Whether the ITAT was correct in law in holding that Royal Jordanian Airlines is liable to be taxed in India under the Income Tax Act, 1961 for the assessment year 1997-98 (a question of law). Assessee's contentions: Not recorded in the judgment. Revenue's contentions: Not recorded in the judgment.

Which sections of the Income-tax Act were involved?

Section 1961

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 987/2006 . . ROYAL JORDANIAN AIRLINES ..... Appellant Through Mr. Prakash Kumar, Advocate . versus . COMMISSIONER OF INCOME TAX ..... Respondent Through Mr. Sanjeev Sabharwal, Advocate . . CORAM: HON'BLE MR. JUSTICE MADAN B. LOKUR HON'BLE MR. JUSTICE VIPIN SANGHI . . O R D E R 20.07.2006 . CM No.8466/2006 Allowed, subject to all just exceptions. CM Stands disposed of. . ITA No.987/2006 Learned counsel for the parties state that similar issue has arisen in ITA Nos. 280/2006 and 159/2002. . . . Admit. After hearing learned counsel for the parties, the following substantial question of law arises for our consideration: ?Whether the ITAT was correct in law in holding that Royal Jordanian Airlines is liable to be taxed in India under the Income Tax Act, 1961 for the assessment year 1997-98?? Paper books be filed in accordance with the High Court Rules. . . MADAN B. LOKUR, J . . VIPIN SANGHI, J JULY 20, 2006 Upreti . .

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