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Showing contexts for: Ticket checking in Menzies Bobba Ground Handling Services ... vs Dcit, Cirlce-16(2), Hyd, Hyderabad on 18 July, 2023Matching Fragments
Aggrieved by the order(s) passed by the learned Commissioner of Income Tax (Appeals)-4, Hyderabad ("Ld. CIT(A)"), in the case of M/s. Menzies Bobba Ground Handling Services Pvt. Ltd., ("the assessee") for the assessment years 2010-11 & 2011-12, assessee preferred these appeals.
ITA Nos. 863 & 864/Hyd/2016
2. Brief facts are that the assessee is in the business of providing ground handling services in the nature of ticketing, checking, load control, messaging and standard communication, aircraft loading and unloading, cabin cleaning, aircraft ground support equipment, cargo transfers, baggage services etc. It entered into a Technical Service Agreement on 06/02/2008 with its Associated Enterprise (AE) Menzies Aviation PLC, UK to get technical advice and support in relation to its ground-handling business. For the years under consideration, the assessee paid a technical service fee of Rs. 4,01,28,000/- for assessment year 2010-11 and Rs. 3,37,53,136/- for assessment year 2011-12 to the AE.