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

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ITA - 35 / 2023HC Delhi19 January 20232 pages
For Petitioner: SANJAY KUMAR
AI SummaryDismissed

What did the High Court hold?

The High Court held that no substantial question of law arose for consideration as a coordinate bench had already taken a view in a similar matter. The appeal was consequently closed.

What were the facts?

The Revenue appealed against the ITAT's order concerning the taxability of income received by KLM Royal Dutch Airlines for technical handling services in India for AY 2013-14. The ITAT had ruled in favour of the assessee.

What were the issues?

The key issue was whether income from technical handling services rendered by the assessee airline was taxable in India. The court considered the applicability of a previous High Court judgment on a similar issue.

AI-generated summary — verify with the full judgment below

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$~18 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 35/2023

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2

..... Appellant Through: Ms Easha Kadian, Adv. for Mr Sanjay Kumar, Sr. Standing Counsel.

versus

KLM ROYAL DUTCH AIRLINES

..... Respondent

Through: Mr Mahir Aggarwal, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

19.01.2023 [Physical Hearing/Hybrid Hearing (as per request)] 1. 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 30.09.2022. To be noted, this appeal concerns Assessment Year (AY) 2013-14. 2. 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. 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 v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). ITA 35/2023

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 13:14:22

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

JANUARY 19, 2023

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ITA 35/2023

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 13:14:22

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