IATP Technical handling services by non-resident airlines whether taxable in India

Facts:

Assessee a French airline had rendered services to various airlines as part of the IATA Technical Pool as per International Civil aviation regulations. Revenues which arose out of these IATP services were allegedly taxable as technical services in India by the revenue thereby denying the benefit of Article 8 of the Indo-French DTAA. CIT(A) upheld the views of the AO. On further appeal -

Held in favour of the assessee that the IATP services also formed part of their airline business thus fell in the scope of Article 8 of the Indo-France DTAA in which case the incomes are taxable only in France the place of control and management of the airline.

Applied: Assessee own case.

Case: Air France v. DCIT 2023 TaxPub(DT) 4513 (Del-Trib)