NIL TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways

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NIL TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways

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Published on

23/02/2026

By Mariya Paliwala

NIL TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways

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The Delhi High Court has set aside an order of the Income Tax Department directing deduction of tax at source (TDS) at 0.1% on payments made to British Airways PLC and ordered the issuance of a NIL withholding tax certificate under Section 197 of the Income Tax Act, 1961. The bench of Justice Dinesh Mehta…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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NIL TDS Certificate Must Be Issued Where Airline Income Is DTAA-Exempt: Delhi HC Grants Relief To British Airways

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