FULL TEXT OF THE ORDER OF ITAT MUMBAIThese three appeals filed by Revenue are against the orders of Ld. CIT (A) 56, Mumbai, vide order Nos.-i. ITBA/APL/S/250/2024-25/ 1075164023(1), dated 03.2025 passed against the assessment order by DCIT (IT) – 2(1)(2), Mumbai, u/s. The typical way in which the tickets are booked under code sharing arrangement is explained as below –20. receipts from code sharing arrangement whether can be considered to be part of the operation of aircraft in international traffic. Therefore, the contention of the revenue that the receipts from code sharing agreement are not substantiated by any underlying agreements is not tenable for the year under consideration.