DIT v. KLM Royal Dutch Airlines & Lufthansa German Airlines

392 ITR 218High Court2017#3281 most cited

What is DIT v. KLM Royal Dutch Airlines & Lufthansa German Airlines authority for?

Participation in an international airline technical pool, involving reciprocal rendering and availing of services, can be considered a basis for tax liability under a Double Taxation Avoidance Agreement (DTAA).

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2026.

Also referred to as

DIT v. KLM Royal Dutch Airlines & Lufthansa German Airlines · 392 ITR 218 · international airline technical pool · DTAA · reciprocity of services · tax treaty · Article 8

Sections most often in play

Section 143(3)Section 250Section 115ASection 44D

Issues it is cited on

section 44dsection 115apermanent establishmentfees for technical servicestax treatysection 44non-residentdispute resolution paneldouble taxationcommissioner (appeals)miscellaneous applicationfinal assessment order

Judgments citing DIT v. KLM Royal Dutch Airlines & Lufthansa German Airlines

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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)

…creening, technical and engineering services clearly fall within the ambit of Article 8(4) of Tax Treaty, hence, not taxable in India. In support of his submissions, learned Counsel relied upon the following decisions: i. DIT Vs. KLM Royal Dutch Airlines, 392 ITR 218 (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…

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

…Ld. AR also relied upon the decision of KLM Royal Dutch Airlines decided in ITA No. 403 & 404/DEL/2010 and ITA No. 4811/Del/2010 of the Tribunal and the Hon’ble High Court decision in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.). The Ld. AR also furnished the comparison of the ITA Nos. 1786 & 2212/Del/2012 DTAA between UK, Netherlands, Germany and France. The Ld. AR submitted that the provisions of Article 8(4) of the Indo – German Treaty and Article 8(2) of the Indo – France Treaty and Article 8(3) of the Indo – Netherland Treaty are identically worded as under:…

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

…Ld. AR also relied upon the decision of KLM Royal Dutch Airlines decided in ITA No. 403 & 404/DEL/2010 and ITA No. 4811/Del/2010 of the Tribunal and the Hon’ble High Court decision in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.). The Ld. AR also furnished the comparison of the ITA Nos. 1786 & 2212/Del/2012 DTAA between UK, Netherlands, Germany and France. The Ld. AR submitted that the provisions of Article 8(4) of the Indo – German Treaty and Article 8(2) of the Indo – France Treaty and Article 8(3) of the Indo – Netherland Treaty are identically worded as under:…

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

…Ld. AR also relied upon the decision of KLM Royal Dutch Airlines decided in ITA No. 403 & 404/DEL/2010 and ITA No. 4811/Del/2010 of the Tribunal and the Hon’ble High Court decision in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.). The Ld. AR also furnished the comparison of the ITA Nos. 1786 & 2212/Del/2012 DTAA between UK, Netherlands, Germany and France. The Ld. AR submitted that the provisions of Article 8(4) of the Indo – German Treaty and Article 8(2) of the Indo – France Treaty and Article 8(3) of the Indo – Netherland Treaty are identically worded as under:…

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

…Ld. AR also relied upon the decision of KLM Royal Dutch Airlines decided in ITA No. 403 & 404/DEL/2010 and ITA No. 4811/Del/2010 of the Tribunal and the Hon’ble High Court decision in case of DIT vs. KLM Royal Dutch Airlines & Lufthansa German Airlines (2017) 392 ITR 218 (Del.). The Ld. AR also furnished the comparison of the ITA Nos. 1786 & 2212/Del/2012 DTAA between UK, Netherlands, Germany and France. The Ld. AR submitted that the provisions of Article 8(4) of the Indo – German Treaty and Article 8(2) of the Indo – France Treaty and Article 8(3) of the Indo – Netherland Treaty are identically worded as under:…