The Commissioner Of Income Tax - International Taxation -2 v. Klm Royal Dutch Airlines Lb Through

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI+ ITA 1231/2018 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 ..... Appellant Through Mr. Ruchir Bhatia, Sr. Standing Counsel. Versus KLM ROYAL DUTCH AIRLINES LB Through ..... Respondent CORAM:HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI O R D E R% 02.11.2018 C.M. No.46152/2018 Exemption allowed, subject to all just exceptions. The application is disposed of. ITA 1231/2018 This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 in the case of K.L.M. Royal Dutch Airlines relates to assessment year 2010-11. The issue/question raised, which relates to taxation of technical handling services, is covered against the Revenue and in favour of the assessee vide decision of this Court in DIT Vs. K.L.M. Royal Dutch Airlines, (2017) 392 ITR 218. In view of the aforesaid position, no substantial question of law arises for consideration. The appeal is dismissed. SANJIV KHANNA, J. NOVEMBER 02, 2018 NA ANUP JAIRAM BHAMBHANI, J.