Technical services utilized for making a source of income outside India is not taxable in India

Income Tax Return due date extended to 7th September 2015 Brief of the case: The Hon’ble Delhi HC in the case of Lufthansa Cargo India held that the fee for technical services would not be taxable in India where such services are utilized forearning income from any sources outside India. Thus, where the assessee has paid overhauling and other charges paid for maintaining the aircraft in the flying condition asper the guidelines of DGCA to possess a valid airworthiness certificate, such charges are not subject to TDS u/s 195 because the aircrafts were wet leased to non-resident operatin...