Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]

The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India .

The assessee Malaysian Airline System Berhad filed the appeal by challenging the order of the AO/DRP in holding that ground handling and other services provided in Malaysia by the Head Office of the assessee company to Jet Airways and Jet Lite are taxable in India.

Before the tribunal, the assessee contended that technical services provided by the AEs' Head Office in Malaysia were not taxable, that the income from the above, did not arise or was received in India. The services having been performed in Malaysia were not liable to be brought to tax.

Vizay B. Vasanta, the departmental representative, supported the order of the lower authorities.

After observing the submissions of both parties the two-member bench of G.S. Pannu, ( Vice President ) and Challa Nagendra Prasad, ( Judicial Member ) held that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India.

To Read the full text of the Order CLICK HERE

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