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2018 (6) TMI 748 - AT - Income TaxTaxation of Inland Haulage Charges (IHC) u/s 44B - Taxability In India - India–France DTAA - Held that:- Assessee a tax resident of France is engaged in shipping business in international water - thus following the decision of the Co–ordinate Bench in assessee's own case we hold that IHC being part of the income derived from the operation of shipping in international traffic is exempt under Article–9 of India–France DTAA, hence, not taxable in India - Decided in favor of assessee. Taxation of service tax collected from customers u/s 44B - Held that:- following the identical identical issue in assessee’s own casefor assessment year 2012–13, we hold that service tax collected on IHC is not taxable in India as per Article–9 of India–France DTAA.
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