DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

ITA - 95 / 2005HC Delhi27 May 201528 pages
For Petitioner: R D JOLLY, SONIA MATHUR
AI SummaryDismissed

What did the High Court hold?

The High Court held that the payments made for overhaul repairs of aircraft components abroad were not fees for technical services under Section 9(1)(vii) of the Income Tax Act. The services were utilized for earning income from a source outside India.

What were the facts?

The assessee wet-leased aircrafts with crew to a foreign company for international operations. The aircraft required periodic overhaul repairs, which were carried out by a non-resident company in Germany.

What were the issues?

Whether payments for aircraft component overhaul abroad constitute fees for technical services, and if such services were utilized for earning income outside India.

Which sections of the Income-tax Act were involved?

Section 9(1)(vii),Section 195

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Page 1

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

Reserved on: 07.05.2015 Pronounced on: 27.05.2015 + DIRECTOR OF INCOME TAX DELHI ………………Appellant Through: Sh. Rohit Madan, Sh. Ruchir Bhatia and Sh. Akash Vajpai, Advocates.

Versus

M/S. LUFTHANSA CARGO INDIA ……………..Respondent Through: Sh. Ajay Vohra, Sr. Advocate with Sh. Mukesh Butani, Sh. Vishal Kalra and Sh. Khyati Dadhwal, Advocates.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K. GAUBA

MR. JUSTICE S. RAVINDRA BHAT

%

1.

The following two questions of law have to be answered in this appeal, under Section 260A of the Income Tax Act, 1961 (hereafter "the Act"):

1.

Whether the Income Tax Appellate Tribunal (ITAT) has rightly interpreted the agreements between the assessee and non-residents and is right in holding that payments made by the assessee to the non- residents are not fee for technical services within the meaning of Section 9(1)(vii) of the Income Tax Act, 1961 so as to oblige the assessee to deduct tax at source under Section 195 of the Act from such payments?

2.

Whether the ITAT was right in holding t

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 9(1)(vii)

All 1,640 judgments and leading authorities on Section 9(1)(vii) →

Recent GST High Court judgments

Search GST case law →