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2015 (8) TMI 1018 - HC - Income TaxIncome from inland transportation of cargo within India - whether was covered under Article 8(2)(b)(ii) and 8(2)(c) of the tax treaty between India and Belgium and therefore not liable for tax in India? - Held that:- The issue arising in these appeals stand covered in favour of the respondent-assessee and against the revenue by the decision of this court rendered in the matter of Director of Income Tax v. Balaji Shipping UK Ltd. [2012 (8) TMI 681 - BOMBAY HIGH COURT] wherein held that income from utilizing slot hire facilities as availing of in these cases would fall within Article 9(1) for slot hires have a closer nexus, connection and relationship to the actual operation of ships - Decided in favour of assessee.
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