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2019 (12) TMI 1571 - AT - Income TaxTaxability of freight charges from transportation of cargo through feeder vessels - freight income from transportation of cargo through feeder vessels is not eligible for benefit under Article 8 of India- Germany DTAA - income from feeder vessels would fall within the ambit of section 44B of the Act whereas the same shall not eligible for benefit under Article 8 of India-Germany DTAA - HELD THAT:- We finding no reason to take a different view as per AY 2007-08 [2012 (5) TMI 9 - ITAT MUMBAI] thus, are of the considered view that the benefits of Article 8 of the DTAA between India and Germany would also be available to the assessee in respect of the revenue earned from the feeder vessels obtained by the assessee by slot hire arrangements. The Grounds of appeal raised by the assessee before us are allowed. Additional claim of IDS credit - claim was made by the assessee by moving a letter before the Assessing officer but the Assessing officer did not deal with the same - DRP also declined to interfere in the matter on the ground that the assessee had not made the claim before the Assessing Officer - HELD THAT:- We are of constant view that the matter should be examined by the Assessing Officer on merits. There cannot be any dispute that any legal issue can be raised before this Tribunal and the Tribunal can pass such orders “as it thinks fit” on the same. We direct the Assessing Officer to examine the claim of the assessee on merits.
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