KLM Royal Dutch Airlines v. DDIT

19 Taxmann.com 302High Court2012#8835 most cited

What is KLM Royal Dutch Airlines v. DDIT authority for?

The case is cited as authority on issues related to international taxation, specifically concerning airlines and their tax liabilities.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Also referred to as

KLM Royal Dutch Airlines v. DDIT · 19 Taxmann.com 302 · international taxation · airline profits · Delhi High Court · tax liability of airlines · aircraft operations · DTAA · tax treaty

Judgments citing KLM Royal Dutch Airlines v. DDIT

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…

KLM Royal Dutch Airlines v. DDIT (19 Taxmann.com 302) — Cited in 12 Judgments | BharatTax