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2013 (12) TMI 1106 - ITAT MUMBAIIncome from inland haulage charges – Held that:- The income from operation of ships in international traffic is exempt under Article 8 of DTAA between India and Belgium - Article 8(2)(b)(ii) also exempts any activity directly connected with shipping – Following assessee's own case in 2001-02 - Inland haulage charges are not only incidental but also closely connected with direct operations of ships – Decided against Revenue.
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