Income from technical handling services to other Airlines is exempt under Article 8 of India Netherlands DTAA

DCIT Vs KLM Royal Dutch Airlines (ITAT Delhi)

Brief facts of the case are that the assessee is a Foreign Company incorporated under the Laws of Netherlands and is engaged in the business of ‘Operations of Aircraft in International Traffic’. It operates in India through a branch office by virtue of approval from Reserve Bank of India. For the Assessment Year 2015-16, the assessee filed its original return of income on 26.09.2015 declaring total income of Rs.841,40,89,890/ – from the business of “Operations of Aircraft in Internati

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