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Commissioner Of Income Tax Versus Taurus Shipping Services

2015 (12) TMI 401 - GUJARAT HIGH COURT

Entitlement to benefit of Article 8 of India-Singapore DTAA - voyage of the vessel between two ports in India treated as 'international voyage' - AO came to the conclusion that such transportation between Kandla to Visag cannot be considered as international traffic as defined in DTAA and between India and Singapore - ITAT allowed claim - Held that:- The term 'international traffic', as noted, is defined to mean any transport by a ship or aircraft operated by an enterprise by a contracting state .....

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isag, in the present case, such transport would be excluded from the definition of term 'international traffic'. Here, the word 'solely' is all important. It is not even the case of the revenue that the journey being undertaken by such vessels in question were confined between the two ports in India either routinely or even in individual isolated case. Admitted facts, as noted above, are that such transportation was undertaking during a larger journey of the vessels from Singapore to Dubai. Unde .....

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ppeal No. 849 of 2015 - Dated:- 1-12-2015 - Mr. Akil Kureshi And Mr. Mohinder Pal, JJ For the Petitioner : Mr Nitin K Mehta, Advocate ORDER PER : MR. AKIL KURESHI, JJ 1. Revenue has filed these appeals raising identical question for our consideration which reads as under: Whether the impugned order is perverse in law and on facts in wrongly interpreting the voyage of the vessel between two ports in India, as 'international voyage' and permitting the Assessee to avail the benefit of Artic .....

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clusion that such transportation between Kandla to Visag cannot be considered as international traffic as defined in DTAA and between India and Singapore. The Tribunal, however, ultimately held in favour of the assessee relying on the decision of the Tribunal in similar cases. 3. We noticed that the term 'international traffic' has been defined in Clause 3(h) of the DTAA in question and reads as under: (h) the term international traffic means any transport by a ship or aircraft operated .....

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