British Airways PLC Vs ITO & Ors. (Delhi high Court)

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Last updated: 18 December 2020
Quick Summary
British Airways PLC, a UK-based airline, sought a lower withholding tax certificate from the Income Tax Officer for the financial year 2019-20. They argued their income from international air traffic to and from India is not taxable under the India-UK Double Taxation Avoidance Agreement. The airline faced difficulties filing their application due to limitations in the TRACES online system, which restricted manual applications and the number of parties that could be entered at once.

Court :
Delhi high Court

Brief :
The Petitioner is a foreign company, incorporated under the laws of the United Kingdom and resident of U.K. under the India-U.K. DTAA. By way of the present writ petition, it seeks a direction for issuance of a lower withholding certificate under Section 197(1) of theIncome Tax Act, 1961 [hereinafter referred to as the ‘Act’], effectivefrom 1st April, 2019 for Financial Year [hereinafter referred to as ‘FY’] 2019-20.

Citation :
W.P.(C) 13496/2019

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