TMI Blog2013 (12) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... ulage charges are not only incidental but also closely connected with direct operations of ships – Decided against Revenue. - ITA No.6650/Mum/2011 - - - Dated:- 27-2-2013 - RAJENDRA SINGH AND VIJAY PAL RAO ,JJ. For the Appellant : Narender Kumar. For the Respondent : Paresh Shaparia. ORDER:- PER : Rajendra Singh This appeal by the revenue is directed against the order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in its own case in assessment year 2001-02 in ITA No.3701/M/2005 in which the Tribunal held that inland haulage charges earned by the assessee were covered by the income derived from operation of ships in the international traffic as per Article-8 of DTAA between India and Belgium. The AO however, did not accept the contention raised. It was observed by him that only loading, unloadi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o by the decision of the Tribunal in assessment year 2003-04 in ITA No.5460/M/2006 and also in assessment year 2005-06 in ITA No.415/M/2009. CIT(A) observed that the case of the assessee was covered by the decision of the Tribunal in assessment year 2001-02 which has been following in subsequent years in which it has been held that inland haulage charges are only incidental and closely connected w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income and accordingly claimed exempt which had not been accepted by the AO. CIT(A) has, however, allowed the claim following the decision of the Tribunal in assessee's own case in 2001-02 which has also been followed in subsequent years. It has been held by the Tribunal that inland haulage charges are not only incidental but also closely connected with direct operations of ships. Facts in this y ..... X X X X Extracts X X X X X X X X Extracts X X X X
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