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2022 (11) TMI 379 - AT - Income TaxIncome taxable in India - Taxability of Inland Haulage Charges (““IHC’’) - HELD THAT:- We find that similar issue was decided in favour of assessee by the coordinate bench of the Tribunal in CMA CGM SA vs ACIT, [2018 (3) TMI 1832 - ITAT MUMBAI] after following judicial precedents rendered in assessee's own case for preceding assessment years held that IHC, since, forms part of income from operation of ships in International Traffic, is covered under Article-9 of the India-France Tax Treaty, accordingly, not taxable in India. These grounds are decided allowed. The issue arising in the present appeal is recurring in nature and has been decided in favour of the assessee by the decision of the coordinate bench of Tribunal for preceding assessment years. The learned DR could not show us any reason to deviate from the aforesaid decision and no change in facts and law was alleged in the relevant assessment year. Thus, respectfully following the order passed by the coordinate bench of the Tribunal in assessee‟s own case cited supra, we uphold the plea of the assessee and direct the AO to delete the addition on account of IHC. As a result, grounds raised in assessee‟s appeal are allowed. Taxability of freight charges from transportation of cargo through feeder vessels - HELD THAT:- As decided in own case assessment year 2016–17[2018 (3) TMI 1832 - ITAT MUMBAI] freight charges received from transportation of cargo through feeder vessels being part of shipping income in International Traffic is covered under Article-9(1) of the India-France Tax Treaty, hence, not toxable in India. In fact, the aforesaid view of the Tribunal was upheld by the Hon'ble Jurisdictional High Court while dismissing Revenue's appeal in assessee's own case in Assessment Year 2002-03 [2012 (8) TMI 1211 - BOMBAY HIGH COURT] Treating the agent of assessee in India as permanent establishment of the assessee - HELD THAT:- As decided in own case assessment year 2016–17[2018 (3) TMI 1832 - ITAT MUMBAI] No material is brought on record to suggest that the transaction with Indian entity is not at arm's length. On the contrary assessee has demonstrated that transaction is as per APA therefore, no further adjustment is required. Respectfully following the decision of Co-ordinate Bench in assessee's own case for assessment year 2015-16 grounds are allowed.
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