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2012 (9) TMI 314 - AT - Income TaxDTAA between India & UAE – assessee (UAE company) engaged in the business of shipping operations of running feeder line between India and Dubai – taxability of ‘slot hire charges’ – assesse contended non-taxability in view of Advance Ruling (AAR) in the appellant’s own case - Held that:- The assessee's main contention that its case is covered by AAR ruling, has not been analyzed at all. In impugned AAR ruling there is a categorical averment that income derived by the assessee by operations of ships in international traffic would be governed by Article 8 of the DTAA. It is evident that the assessee's submissions and objections have been brushed aside without giving any proper reasons and sufficient consideration. This casual attitude of the DRP leads to harassment of the assessee and drag them to protracted litigation In view of aforesaid, order is set aside and matter remitted to the file of the DRP to consider the objections of the assessee and pass a proper and speaking order giving direction u/s 144C – Decided in favor of assessee for statistical purposes.
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