Director of Income Tax v. KLM Royal Dutch Airlines

78 Taxmann.com 1High Court2017#8541 most cited

What is Director of Income Tax v. KLM Royal Dutch Airlines authority for?

Income derived from technical handling services provided by an airline operating aircraft is covered under Article 8(2) of the tax treaty, when read in conjunction with Articles 8(1) and 8(4), and is not necessarily excluded from treaty benefits.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2026.

Also referred to as

Director of Income Tax Vs KLM Royal Dutch Airlines · tax treaty · Article 8(2) · Article 8(1) · Article 8(4) · technical handling services · operation of aircraft · non-resident income · double taxation

Sections most often in play

Section 143(3)Section 250Section 115ASection 44D
Read the full judgment

Issues it is cited on

section 44dsection 115afees for technical servicestax treatypermanent establishmentsection 44non-residentdispute resolution paneldouble taxationcommissioner (appeals)miscellaneous applicationfinal assessment order

Judgments citing Director of Income Tax v. KLM Royal Dutch Airlines

ACIT (It)- Circle, New Delhi vs. Air France, Delhi

ITA 5311/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5205/Del/2025 (Assessment Year 2017-18) ITA No. 5206/Del/2025 (Assessment Year 2018-19) AIR France, LB-46, Prakash Deep Building, 7 Tolstoy Marg, New Delhi-110001. PAN-AAACA5284B (Appellant) DCIT, Circle-1(1)(1), Vs. International Taxation, New Delhi. (Respondent) ACIT (IT) Circle Delhi. (Appellant) ITA No. 5311/Del/2025 (Assessment Year 2017-18) ITA No. 5310/Del/2025 (Assessment Year 2018-19) AIR France, LB-46, Prakash Deep Vs. Building, 7 Tolstoy Marg, New De…

ACIT, Delhi vs. Air France, Delhi

The appeals of the assessee are dismissed and appeals of the revenue are dismissed

ITA 5310/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumar

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5206/Del/2025 (Assessment Year 2018-19) DCIT, AIR France, Cricle-1(1)(1), LB-46, Prakash Deep Vs. International Taxation, Building, 7 Tolstoy Marg, New Delhi. New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) ITA No. 5310/Del/2025 (Assessment Year 2018-19) ACIT (IT) AIR France, Circle Delhi. LB-46, Prakash Deep Vs. Building, 7 Tolstoy Marg, New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) Appellant by Shri Salil Aggarwal, Sr. Adv., with…

Air France, Delhi vs. DCIT Circle-1 (1) (10, Delhi

The appeals of the assessee are dismissed and appeals of the revenue are dismissed

ITA 5206/DEL/2025[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumar

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5206/Del/2025 (Assessment Year 2018-19) DCIT, AIR France, Cricle-1(1)(1), LB-46, Prakash Deep Vs. International Taxation, Building, 7 Tolstoy Marg, New Delhi. New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) ITA No. 5310/Del/2025 (Assessment Year 2018-19) ACIT (IT) AIR France, Circle Delhi. LB-46, Prakash Deep Vs. Building, 7 Tolstoy Marg, New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) Appellant by Shri Salil Aggarwal, Sr. Adv., with…

Air France, New Delhi vs. DCIT, Central Circle-1(1)(1), Delhi

The appeals of the assessee are dismissed and appeals of the revenue are dismissed

ITA 5205/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No. 5206/Del/2025 (Assessment Year 2018-19) DCIT, AIR France, Cricle-1(1)(1), LB-46, Prakash Deep Vs. International Taxation, Building, 7 Tolstoy Marg, New Delhi. New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) ITA No. 5310/Del/2025 (Assessment Year 2018-19) ACIT (IT) AIR France, Circle Delhi. LB-46, Prakash Deep Vs. Building, 7 Tolstoy Marg, New Delhi-110001. PAN-AAACA5284B (Appellant) (Respondent) Appellant by Shri Salil Aggarwal, Sr. Adv., with…

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 4698/DEL/2019[2015-16]Status: DisposedITAT Delhi24 Feb 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 838/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Feb 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 837/DEL/2018[2014-15]Status: DisposedITAT Delhi24 Feb 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

ACIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Air France, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 131/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Feb 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

M/S Air France, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 276/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Feb 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

M/S Air France, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 275/DEL/2016[2009-10]Status: DisposedITAT Delhi24 Feb 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

M/S Air France, New Delhi vs. DCIT, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 1150/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Feb 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

Air France, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 5010/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Feb 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

M/S Air France, New Delhi vs. Astt. Director of Income Tax, New Delhi

In the result, all the appeals filed by the assessee are partly

ITA 4812/DEL/2010[2007-08]Status: DisposedITAT Delhi24 Feb 2023AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 M/s. AIR FRANCE, Vs. Astt. Director of Income Tax, LB-46, Prakashdeep International Taxation, Building, 7 Tolstoy Marg, Circle-1(1), New Delhi New Delhi PAN :AAACA5284B (Appellant) (Respondent) With Assessment Year: 2013-14 ITA Nos. 48…

Director of Income Tax v. KLM Royal Dutch Airlines (78 Taxmann.com 1) — Cited in 13 Judgments | BharatTax