ROYAL JORDANIAN AIRLINES vs. COMMISSIONER OF INCOME TAX

ITA - 989 / 2006HC Delhi20 July 20061 pages

For Petitioner: MR.PRAKASH KUMAR

AI SummaryRemanded

What did the High Court hold?

The High Court admitted the appeal and framed a substantial question of law regarding the ITAT's correctness in holding Royal Jordanian Airlines liable to be taxed in India for the assessment year 1998-99. The court did not provide a decision on the merits of the appeal in this order. The operative direction was to admit the appeal and direct the filing of paper books in accordance with the High Court Rules. The question of whether Royal Jordanian Airlines is liable to be taxed in India under the Income Tax Act, 1961 for the assessment year 1998-99 remains to be decided by the High Court. No issue was expressly left undecided, as the appeal was admitted for further consideration.

What were the facts?

This judgment concerns an appeal filed by Royal Jordanian Airlines (the appellant) against an order of the Income Tax Appellate Tribunal (ITAT). The appeal challenges the ITAT's decision for the assessment year 1998-99. The appellant is Royal Jordanian Airlines, and the respondent is the Commissioner of Income Tax. The core of the dispute revolves around whether the appellant is liable to be taxed in India under the Income Tax Act, 1961. The High Court admitted the appeal, noting that similar issues have arisen in other related appeals (ITA Nos. 280/2006 and 159/2002). The court also allowed a miscellaneous application, 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 1998-99? The appellant, Royal Jordanian Airlines, is implicitly arguing that it should not be taxed in India for the assessment year 1998-99. The specific grounds for this contention are not detailed in the provided text. The revenue, represented by the Commissioner of Income Tax, is implicitly arguing that Royal Jordanian Airlines is indeed liable to be taxed in India for the assessment year 1998-99. The basis for this argument is that the ITAT has already held so, and the revenue seeks to uphold this decision. No specific authorities, circulars, or precedents are mentioned as being relied upon by either side in the provided text.

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 989/2006 . . 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.8467/2006 Allowed, subject to all just exceptions. CM Stands disposed of. ITA No.989/2006 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 1998-99?? 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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