302 (Delhi) v. Lufthansa German Airlines Vs. DCIT

90 ITD 310High Court2004#7253 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2022.

Judgments citing 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT

M/S. UNITED AIRLINES INC.,NEW DELHI vs. DDIT, NEW DELHI

ITA 958/DEL/2014[2002-03]Status: DisposedITAT Delhi12 Apr 2022AY 2002-03

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

M/S. UNITED AIRLINES INC.,NEW DELHI vs. DDIT, NEW DELHI

ITA 957/DEL/2014[2001-02]Status: DisposedITAT Delhi12 Apr 2022AY 2001-02

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

M/S. UNITED AIRLINES INC.,NEW DELHI vs. DDIT, NEW DELHI

ITA 956/DEL/2014[2000-01]Status: DisposedITAT Delhi12 Apr 2022AY 2000-01

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

M/S. UNITED AIRLINES INC.,NEW DELHI vs. DDIT, NEW DELHI

ITA 955/DEL/2014[1999-00]Status: DisposedITAT Delhi12 Apr 2022AY 1999-00

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

M/S. UNITED AIRLINES INC.,NEW DELHI vs. DDIT, NEW DELHI

ITA 954/DEL/2014[1998-99]Status: DisposedITAT Delhi12 Apr 2022AY 1998-99

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DDIT NON- RESIDENT , CIRCLE,

ITA 1695/DEL/2008[2002-2003]Status: DisposedITAT Delhi12 Apr 2022AY 2002-2003

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DDIT NON- RESIDENT , CIRCLE,

ITA 1694/DEL/2008[2001-2002]Status: DisposedITAT Delhi12 Apr 2022AY 2001-2002

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DDIT NON- RESIDENT , CIRCLE,

ITA 1693/DEL/2008[2000-2001]Status: DisposedITAT Delhi12 Apr 2022AY 2000-2001

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DDIT NON- RESIDENT , CIRCLE,

ITA 1692/DEL/2008[1999-2000]Status: DisposedITAT Delhi12 Apr 2022AY 1999-2000

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DDIT NON- RESIDENT , CIRCLE,

ITA 1691/DEL/2008[1998-1999]Status: DisposedITAT Delhi12 Apr 2022AY 1998-1999

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DCIT, NON RESIDENT CIR.,,

ITA 217/DEL/2000[1997-1998]Status: DisposedITAT Delhi12 Apr 2022AY 1997-1998

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

UNITED AIRLINES vs. DCIT, NON RESIDENT CIR.,,

ITA 216/DEL/2000[1996-1997]Status: DisposedITAT Delhi12 Apr 2022AY 1996-1997

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 1996-97 & Assessment Year: 1997-98 & Assessment Year: 1998-99 & Assessment Year: 1999-00 & Assessment Year: 2000-01 & Assessment Year: 2001-02 & Assessment Year: 2002-03 United Airlines, Vs. Dcit/Ddit Amba Deep Building, Non-Resident Circle, 14, K.G. Marg, New Delhi New Delhi Pan : Aaacu4427C (Appellant) (Respondent)

Section 142(1)(i)Section 271(1)(c)

…Del. HC) ii. Air France Vs. ACIT, 82 ITR (T) 301 (Del. ITAT) iii. KLM Royal Dutch Airlines Vs. DDIT, [2013] 33 taxmann.com 373 (Delhi – Trib.) iv. DDIT Vs. KLM Royal Dutch Airlines [2012] 19 taxmann.com 302 (Delhi) v. Lufthansa German Airlines Vs. DCIT [2004] 90 ITD 310 (Delhi) vi. DCIT Vs. KLM Royal Dutch Airlines (ITA No.403 & 404/Del/2010, Dt.19.11.2010) (Delhi – Trib.) vii. KLM Royal Dutch Airlines Vs. DIT ( ITA No. 4811/Del/2010, dt. 28.01.2011) (Delhi – Trib.) viii. Daimler Chrysler India Pvt. Ltd. Vs. DCIT, 120 TTJ 803 (Pune – Trib.) ix. DDIT Vs. Safmarine Container Lines N.V., 120 ITD 71 (Mumbai – Trib.)…

ADIT, NEW DELHI vs. M/S. AIR FRANCE, NEW DELHI

The appeals are dismissed

ITA 2212/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

…carriers along with the details of income from cargo passage and interest etc. The assessee furnished the details. The assessee submitted that the case of the assessee was squarely covered by the judgment of the Tribunal in case of Lufthansa German Airlines (90 ITD 310) and since the assessee was rendering Technical Handling services only to IATP Pool Members, it is a pooling activity and not liable to be taxed in India. The Assessing Officer passed an assessment order thereby treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the s…

AIR FRANCE,NEW DELHI vs. ADIT, NEW DELHI

The appeals are dismissed

ITA 1786/DEL/2012[2006-07]Status: DisposedITAT Delhi22 May 2020AY 2006-07

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

…carriers along with the details of income from cargo passage and interest etc. The assessee furnished the details. The assessee submitted that the case of the assessee was squarely covered by the judgment of the Tribunal in case of Lufthansa German Airlines (90 ITD 310) and since the assessee was rendering Technical Handling services only to IATP Pool Members, it is a pooling activity and not liable to be taxed in India. The Assessing Officer passed an assessment order thereby treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the s…

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

ITA 5009/DEL/2011[2005-06]Status: DisposedITAT Delhi22 May 2020AY 2005-06

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

…carriers along with the details of income from cargo passage and interest etc. The assessee furnished the details. The assessee submitted that the case of the assessee was squarely covered by the judgment of the Tribunal in case of Lufthansa German Airlines (90 ITD 310) and since the assessee was rendering Technical Handling services only to IATP Pool Members, it is a pooling activity and not liable to be taxed in India. The Assessing Officer passed an assessment order thereby treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the s…

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

ITA 5008/DEL/2011[2004-05]Status: DisposedITAT Delhi22 May 2020AY 2004-05

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

Section 143Section 144C

…carriers along with the details of income from cargo passage and interest etc. The assessee furnished the details. The assessee submitted that the case of the assessee was squarely covered by the judgment of the Tribunal in case of Lufthansa German Airlines (90 ITD 310) and since the assessee was rendering Technical Handling services only to IATP Pool Members, it is a pooling activity and not liable to be taxed in India. The Assessing Officer passed an assessment order thereby treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the s…