Air France Pool Participation Income Not Taxable in India as per DTAA

Air France Vs Addl. CIT International Taxation (ITAT Delhi)

The issue under consideration is whether Indian branch is deriving income from technical handling to IATP Pool Members and non IATP Members is taxable in India?

ITAT states that, in the present case, it can be seen that the Indian Branch office is merely a branch office of the foreign/assessee company, which is engaged in the operation of aircraft in international traffic. There are no specific services referred b

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