Air France v. ACIT, 82 ITR (T) 301 (Del. ITAT)

33 Taxmann.com 373Reported decision2013#9005 most cited
12

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

Judgments citing Air France v. ACIT, 82 ITR (T) 301 (Del. ITAT)

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Assessment Year: 1996-97 And Assessment Year: 1997-98 And Assessment Year: 1998-99 And Assessment Year: 1999-00 And Assessment Year: 2000-01 And Assessment Year: 2001-02 And 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) And Assessment Year: 1998-99 And Assessment Year: 1999-00 2 ITA Nos.216 & 217/Del/2000; 1691 to 1695/Del/2008; 954…

Air France v. ACIT, 82 ITR (T) 301 (Del. ITAT) (33 Taxmann.com 373) — Cited in 12 Judgments | BharatTax