DIT v. KLM Royal Dutch Airlines & Lufthansa German Airlines

ACIT (IT)- CIRCLE, NEW DELHI vs. AIR FRANCE, DELHI

Bench: Shri M. Balaganesh & Shri Vimal Kumar

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon'ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon'ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred expenditure. There was clear reciprocity as to the extension of services; membership was premised upon each participating member bei…

ACIT, DELHI vs. AIR FRANCE, DELHI

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred expenditure. There was clear reciprocity as to the extension of services; membership was premised upon each participating member bei…

AIR FRANCE,DELHI vs. DCIT CIRCLE-1 (1) (10, DELHI

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred expenditure. There was clear reciprocity as to the extension of services; membership was premised upon each participating member bei…

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

Bench: Shri M. Balaganesh & Shri Vimal Kumar

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred expenditure. There was clear reciprocity as to the extension of services; membership was premised upon each participating member bei…

AIR FRANCE ,NEW DELHI vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2016-17

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred expenditure. There was clear reciprocity as to the extension of services; membership was premised upon each participating member bei…

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

M/S AIR FRANCE,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

M/S AIR FRANCE,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

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

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

…TAA between India and France. While going through the submissions of both the parties, it is pertinent to note the relevant points of the decision in case of the Hon’ble High Court in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.) wherein while dismissing the appeals, the Hon’ble High Court held that the assessee participated in the international Airlines Technical Pool and earned certain revenues from such activities and also incurred 11 | P a g e ITA Nos. 4812/Del/2010; 5010/Del/2011; 275/Del/2016; 1150/Del/2015; 276/Del/2016; 838/Del/2018; 837/Del/2018; 4698/Del…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. KLM ROYAL DUTCH AIRLINES

…es” is chargeable to tax in India? 3. The Tribunal has ruled in favour of the respondent/assessee, and in this context, relied upon a judgment of the coordinate bench of this Court in Director of Income Tax and Others v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). ITA 63/2023 page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:33:25 4. In view of the fact that the coordinate bench has already taken a…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. KLM ROYAL DUTCH AIRLINES

…This issue, according to Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue [insofar as this Court is concerned], is covered by the decision rendered in Director of Income Tax v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). 4.1. We are informed that the appellant/revenue has preferred an appeal against the said decision, which is pending consideration. 5. Therefore, having regard to the aforementioned decision of this Court, in our view, there is no substantial question of law that arises for our consideration. 6. Accordingly, the appeal is closed.…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. KLM ROYAL DUTCH AIRLINES

…handling services is chargeable to tax in India. 3. The Tribunal has ruled in favour of the respondent/assessee and in this context relied upon a judgment of the coordinate bench of this court in Director of Income Tax v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). ITA 35/2023 page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:14:22 4. In view of the fact that the coordinate bench has already taken a…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2 vs. KLM ROYAL DUTCH AIRLINES

…vices is chargeable to tax in India. 7. The Tribunal has ruled in favour of the respondent/assessee and in this context, relied upon a judgment of the coordinate bench of this court in Director of Income Tax and Others v. KLM Royal Dutch Airlines (2017) 392 ITR 218 (Del). 8. In view of the fact that the coordinate bench has already taken a view in the matter, this appeal is closed, as according to us, given this position, no substantial question of law arises for consideration. RAJIV SHAKDHER, J TARA VITASTA GANJU, J JANUARY 11, 2023 / tr Click here to check corrigendum, if any…

DCIT, CIRCLE- 2(1)(2) (INTERNATIONAL TAXATION), NEW DELHI vs. KLM ROYAL DUTCH AIRLINES, NEW DELHI

In the result, both the appeals filed by the Revenue stand dismissed

…t identical issue has been decided in favour of the assessee by Hon’ble Delhi High Court. 9. Upon careful consideration, we note that Hon’ble Delhi High Court in the case of the assessee for assessment years 2004-05 to 2008-09 by the order dated 25.01.2017 (392 ITR 218) elaborately dealt with the issue. The question considered by the Hon’ble High Court was :- “Whether profits of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Article 8(1) and 8(3) of Double Taxation Avoidance Agreem…

DCIT, CIRCLE- 2(1)(2) (INTERNATIONAL TAXATION), NEW DELHI vs. KLM ROYAL DUTCH AIRLINES, NEW DELHI

In the result, both the appeals filed by the Revenue stand dismissed

…t identical issue has been decided in favour of the assessee by Hon’ble Delhi High Court. 9. Upon careful consideration, we note that Hon’ble Delhi High Court in the case of the assessee for assessment years 2004-05 to 2008-09 by the order dated 25.01.2017 (392 ITR 218) elaborately dealt with the issue. The question considered by the Hon’ble High Court was :- “Whether profits of the assessee from providing technical services to other airlines is covered by Article 8(1) and 8(4) of the Double Taxation Avoidance Agreement between India and Germany and by Article 8(1) and 8(3) of Double Taxation Avoidance Agreem…