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Delhi HC quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate
Case Law Details
- Case Name
- Lufthansa Cargo Ag Vs ACIT (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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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...
