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Petitioner entitled to avail NIL rate of withholding tax on aircrafts leased to AIL – Delhi HC
Case Law Details
- Case Name
- Celestial Aviation Trading 64 Limited Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Celestial Aviation Trading 64 Limited Vs ITO (Delhi High Court)
Facts- The petitioner entered into an Aircraft Specified Lease Agreement with Air India Limited for lease of one aircraft for a period of 12 years.
The case of the petitioner is that the petitioner made applications under Section 197 of the Act for ‘Nil‟ rate of withholding tax on the premise that under Articles 8 and 12 of the India Ireland Double Taxation Avoidance Agreement (‘Tax Treaty‟), they were liable to pay tax only in Ireland. These applications made by the petitioner for the FY 2016-17, 201718, 2018-19...
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