The Income Tax Appellate Tribunal (ITAT) has ruled that British Airways cannot claim India-UK tax treaty protection on income from providing ground handling and engineering services to other airlines in India. The tribunal said such receipts fall outside Article 8 of the India-UK DTAA and remain taxable, distinguishing the treaty from broader India-Germany and India-Netherlands provisions.

British Airways' ground handling receipts are taxable in India, affecting UK airlines, while German and Dutch carriers remain exempt.

The Income Tax Appellate Tribunal (ITAT) has ruled that British Airways cannot claim India-UK tax treaty protection on income from providing ground handling and engineering…