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

$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 11/2023 COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant

Through: Ms Easha, Advocate.

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 %

11.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 1109/2023 1. Allowed, subject to just exceptions. CM APPL. 1110/2023 [Application filed on behalf of the appellant seeking condonation of delay of 5 days in re-filing the appeal] 2. This is an application moved on behalf of the appellant/revenue. The prayer made in the application is to condone the delay in re-filing the appeal. 2.1 According to the appellant/revenue, there is a delay of five days. 3. For the reasons given in the application, the delay is condoned. 4. The application is disposed of in the aforesaid terms.

ITA 11/2023

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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 13:14:12

ITA 11/2023 5. This is an appeal filed by the appellant/revenue which is directed against the order of the Income Tax Appellate Tribunal [in short, “Tribunal”] dated 01.06.2022, concerning Assessment Year (AY) 2016-17. 6. The issue which arises for consideration is whether income received by the respondent/assessee on account of the technical handling services is chargeable to tax in India. 7. 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). 8. 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, given this position, no substantial question of law arises for consideration.

RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

JANUARY 11, 2023 / tr

Click here to check corrigendum, if any ITA 11/2023

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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 13:14:12