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ITAT Mumbai Grants Delta Air Lines Tax Exemption: Code-Sharing Revenues Covered Under India-USA DTAA Article 8
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ITAT Mumbai Grants Delta Air Lines Tax Exemption: Code-Sharing Revenues Covered Under India-USA DTAA Article 8

ITAT Mumbai rules that Delta Air Lines’ code-sharing revenues qualify as “operation of aircraft in international traffic” under Article 8 of the India-USA DTAA, granting full tax …

ITAT Mumbai Delta Air Lines India USA DTAA Code Sharing Aviation Taxation International Traffic Income OECD Guidelines Airline Partnerships Tax Tribunal Rulings Aviation Industry
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