ITAT: British Airways Cannot Claim India-UK Tax Treaty Relief on Ground Handling Income

Aviation

17 July 2026 at 11:29 am

ITAT: British Airways Cannot Claim India-UK Tax Treaty Relief on Ground Handling Income

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Summary

The Income Tax Appellate Tribunal (ITAT) has ruled that British Airways cannot claim India-UK tax treaty benefits for income derived from ground handling and engineering services provided to other airlines in India. The tribunal stated that these receipts are taxable and do not fall under Article 8 of the India-UK DTAA.

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