Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi

ACIT Vs AIR France (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, disposed of cross appeals filed by the Revenue and the assessee concerning taxability of various income streams under the India–France Double Taxation Avoidance Agreement (DTAA) for Assessment Years 2019–20 and 2020–21. The Revenue challenged the deletion of additions relating to (i) technical handling income, (ii) interest income on fixed deposits, and (iii) commission income earned from domestic airlines. The assessee, in its cross appeal, contested the addition made on account of collection charges. On te...