Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & Director of Income Tax vs M/s Royal Airways Ltd. | Delhi High Court | Section 260A of the Income Tax Act | DTAA Interpretation and Taxability of International Airline Income

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Facts of the CaseThe Revenue (Director of Income Tax) filed multiple appeals against assessees including M/s Modiluft Ltd. and M/s Royal Airways Ltd. These appeals arose from orders passed by the Income Tax Appellate T...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & Director of Income Tax vs M/s Royal Airways Ltd. | Delhi High Court | Sections under Income Tax Act & DTAA

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Facts of the Case The Revenue (Director of Income Tax) filed multiple appeals against the assessees. The disputes arose from orders passed by the ITAT concerning tax liabilities and interpret...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & M/s Royal Airways Ltd. | Delhi High Court | DTAA Interpretation & ITAT Remand (2018:DHC:3016-DB)

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Facts of the Case The appeals were filed by the Director of Income Tax against M/s Modiluft Ltd. and M/s Royal Airways Ltd.. Multiple connected appeals arose from similar issues involving taxabilit...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & Director of Income Tax vs M/s Royal Airways Ltd. | Section 260A read with Sections 4, 5, 9 & 90 of the Income-tax Act, 1961 | DTAA Interpretation and Remand to ITAT | Delhi High Court

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Facts of the CaseThe present matter involves multiple appeals filed by the Director of Income Tax against Modiluft Ltd. and Royal Airways Ltd. concerning issues arising under the Income Tax Act and applicability of DTA...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & Royal Airways Ltd. | Section 260A of Income Tax Act, 1961 | DTAA Interpretation & International Taxation Dispute | Delhi High Court Case Law

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01/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 99
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Facts of the CaseThe present matter consists of multiple connected appeals filed by the Director of Income Tax against M/s Modiluft Ltd. and M/s Royal Airways Ltd. arising from orders passed by the Income Tax Appellat...

Director of Income Tax (International Taxation) v. Modiluft Ltd. & Royal Airways Ltd. | Delhi High Court | Sections 90, 9 & DTAA Interpretation under the Income-tax Act

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Facts of the CaseThe present matter involved multiple appeals filed by the Director of Income Tax against M/s Modiluft Ltd. and M/s Royal Airways Ltd. concerning taxability and interpretation of provisions under the I...

Director of Income Tax (International Taxation) vs. M/s Modiluft Ltd. & Director of Income Tax vs. Royal Airways Ltd. – Section 260A of the Income-tax Act, 1961 read with DTAA | Delhi High Court

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01/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 113
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Facts of the CaseThe present batch of appeals was filed by the Director of Income Tax against Modiluft Ltd. and Royal Airways Ltd. concerning issues arising under international taxation provisions.The dispute originate...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & Royal Airways Ltd. – Delhi High Court on Sections 90 & 91 of Income Tax Act, DTAA Applicability and ITAT Remand | 2018 Case Law

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Facts of the CaseThe case involves multiple appeals filed by the Director of Income Tax (International Taxation) against Modiluft Ltd. and Royal Airways Ltd. relating to issues arising from international taxation.The I...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & M/s Royal Airways Ltd. | Delhi High Court | DTAA & Income-tax Act, 1961 | ITAT Remand on International Taxation Issues

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01/05/2026  |  0 COMMENTS  |  VISITOR'S COUNT: 87
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Facts of the CaseThe present case involves multiple appeals filed by the Director of Income Tax against M/s Modiluft Ltd. and M/s Royal Airways Ltd. concerning issues arising under international taxation and applicabil...

Director of Income Tax (International Taxation) vs M/s Modiluft Ltd. & M/s Royal Airways Ltd. (2018:DHC:3016-DB) – Remand to ITAT for Fresh Adjudication under DTAA

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Facts of the Case The appeals were filed by the Director of Income Tax against M/s Modiluft Ltd. and M/s Royal Airways Ltd. Multiple appeals (ITA series) were clubbed together due to similarity in ...