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Director of Income Tax v. KLM Royal Dutch Airlines

The interpretation of air transport articles in double tax avoidance agreements (DTAA) was clarified by the High Court of Delhi in the Indian case of Director of Income Tax v. KLM Royal Dutch Airlines LNIND 2017 DEL 292. The taxpayers in this case are international airlines, Lufthansa and KLM. Both taxpayers are members of the International Airlines Technical Pool (IATP) and had extended technical facilities to other member airlines at the New Delhi airport and other Indian airports.

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