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2019 (7) TMI 123 - AT - Income TaxTaxability of freight charges from transportation of cargo through Feeder Vessels - AO held taxable in India both u/s 44B as well as Article 8 of the India-Germany Tax Treaty - HELD THAT:- Tribunal vide order for the assessment year 2007–08 hold that the freight income from feeder vessels is exempt from tax in India under Article–8 of the India-Germany Tax Treaty which was challenged by the Revenue before the Hon'ble Jurisdictional High Court. However, the Hon'ble Jurisdictional High Court while deciding Revenue’s appeal in [2016 (9) TMI 1519 - BOMBAY HIGH COURT] upheld the decision of the Tribunal. In fact, the Assessing Officer as well as learned DRP have not disputed the aforesaid factual position. Thus, as per the decision of the Co–ordinate Bench and the Hon'ble Jurisdictional High Court in assessee’s own case, as referred to above, the issue raised in these grounds stand decided in favour of the assessee. Therefore, respectfully following the same, we delete the addition made by the AO. - Decided in favour of assessee.
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