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

$~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

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