Income from technical handling services from IATP members not taxable in India

Air France Vs DCIT (ITAT Delhi) ITAT Delhi held that the income from technical handling services received from ‘International Airlines Technical Pool (IATP) members is not taxable in India as it is covered under Article 8(2) r.w. Article 8(1) of India-France DTAA. Facts- The assessee has preferred the present appeal on grounds relating to taxability of income from technical handling services received from IATP members, interest income, initiation of penalty proceedings u/s. 271(1)(c)/271A & 271B of the Income Tax Act, 1961 and levy of interest u/s. 254 of the Act. Conclusion- Held that t...