Daimler Chrysler India Pvt. Ltd. v. DCIT

120 ITD 71Income Tax Appellate Tribunal#8155 most cited

What is Daimler Chrysler India Pvt. Ltd. v. DCIT authority for?

Profits derived from operating aircraft in international traffic are covered under Article 8(1) of the Tax Treaty, and income from ancillary services like baggage screening and technical support provided to other airlines at an international airport is not connected to such operations for treaty purposes.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.

Also referred to as

Daimler Chrysler India Pvt. Ltd. v. DCIT · 120 ITD 71 · 120 TTJ 803 · Article 8(1) · Tax Treaty · international traffic · aircraft operations · ancillary services · baggage screening · technical services

Also reported as

120 TTJ 803

Judgments citing Daimler Chrysler India Pvt. Ltd. v. DCIT

United Arab Shipping Company Ltd.(Formerly Known As United Arab Shipping Company (S.A.G)), Mumbai vs. DCIT (It)- 4(3)(1), Mumbai

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 2254/MUM/2022[2018-2019]Status: DisposedITAT Mumbai16 Nov 2022AY 2018-2019
Section 143(3)Section 144C(5)Section 234DSection 270ASection 90(2)

…he Act since the provisions of DTAA are beneficial to UASC SAG, In support of the argument the assessee has primarily placed reliance on the decision of Hon'ble Mumbai Income-tax Appellate Tribunal (ITAT) in the case of Safmarine Container Lines N.V. [(2009) (120 ITD 71)], wherein the Hon'ble ITAT has held that inland transportation of cargo coupled with further shipping of cargo by the Assessee from the Indian port to the foreign country would be construed as directly connected to such transportation of cargo in international traffic. The Hon'ble Bombay HC (ITA No. 952 of 2011 and 147 of 2009 dated 17 January 20…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

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)

…04/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.) 7. Sh. Surender Pal, learned Departmental Representative submitted, insofar as the profits directly derived by the assessee from operation of aircraft in the international traffic, the Assessing Officer has not disputed that such income is covered under Article 8(1) of the Tax Treaty. He submitted, the profit/income derived by…

Daimler Chrysler India Pvt. Ltd. v. DCIT (120 ITD 71) — Cited in 13 Judgments | BharatTax