Delhi HC quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate

Lufthansa Cargo Ag Vs ACIT (Delhi High Court) The Delhi High Court addressed a petition filed by Lufthansa Cargo AG, challenging an order issued by the Assessing Officer (AO) under Section 195(3) of the Income Tax Act, 1961. The petitioner sought a “nil” withholding tax certificate for the financial year 2024-25, arguing that its income from international cargo handling and aircraft operations is not taxable in India, citing Article 8 of the India-Germany Double Taxation Avoidance Agreement (DTAA). The AO initially rejected the petitioner’s application, stating that insuffici...