Sahara Airlines Ltd. v. DCIT

83 ITD 11Income Tax Appellate Tribunal2002#5563 most cited

What is Sahara Airlines Ltd. v. DCIT authority for?

Payments for aircraft lease agreements entered into before April 1, 2007, are not subject to disallowance under section 40(a)(ia) if the primary issue was covered by a tax treaty exclusion for royalties.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2023.

Also referred to as

Sahara Airlines Ltd. v. DCIT · 83 ITD 11 · section 40(a)(ia) · lease agreements · supplemental rent · royalty · Article 12 · Indo-Ireland DTAA · aircraft payments · fees for technical services

Issues it is cited on

section 40(a)(1)compensatory interestsection 76section 75section 43aunabsorbed depreciationbeneficial ownerfees for technical servicessection 40(a)(i)tax treatypermanent establishmentsection 90

Judgments citing Sahara Airlines Ltd. v. DCIT

Jet Lite (India) Ltd vs. Commissioner of Income Tax-Xvi

The appeals are disposed of in the above terms with no order as to

ITA/1209/2005HC Delhi04 Nov 2015
Section 260A

…ce tax was deductible under Section 195(1). For FYs 1994-95 to 1998-99 the CIT (A) by order dated 5th December 2000, upheld the order of the AO. The ITAT too by order dated 12th February 2002 in ITA Nos. 950- 954/Del/2001 (Sahara Airlines Ltd. v. CIT [2002] 83 ITD 11) held that the payments were in the nature of fees for technical services chargeable to tax in the hands of recipient under Section 9 (1 )(vii) as well as under provisions of the agreement. Aggrieved by the said order, the Assessee has filed ITA 204 of 2002. 53. As regards AY 1996-97, the AO by order dated 26th March 1999 held on an examina…