TMI Blog2012 (12) TMI 1150X X X X Extracts X X X X X X X X Extracts X X X X ..... tainer Linie GmbH v. ADIT (IT) [2010 (12) TMI 282 - ITAT, MUMBAI] by holding interest on income tax refund falling under Article 11 of the DTAA between India and Germany (similar to Article 12 of India and Denmark DTAA under consideration) liable to tax. It has been held in that order that such interest cannot be considered as business income covered under Article 8 of DTAA between India and Germa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived from MIPL, LIL and SIPL in the nature of fees for technical services under Article 13(4) of the Double Taxation Avoidance Agreement between India and Denmark (hereinafter called as the DTAA ). 3. Briefly stated the facts of the case are that the assessee is a nonresident company engaged in the business of shipping, chartering and related businesses. In the course of its international s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rived from operation of ships covered under Article 9(1) of the DTAA by relying on the order passed by the Tribunal in assessee s own case for the earlier year. The learned Departmental Representative could not distinguish the facts of the instant case vis- -vis the said earlier year. In view of this position, we uphold the impugned order and dismiss the ground raised by the Revenue. 5. The onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Hapag Lloyd Container Linie GmbH v. ADIT (IT) [(2011) 131 ITD 122 (Mum.)] by holding interest on income tax refund falling under Article 11 of the DTAA between India and Germany (similar to Article 12 of India and Denmark DTAA under consideration) liable to tax. It has been held in that order that such interest cannot be considered as business income covered under Article 8 of DTAA be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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