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Income Tax - Highlights / Catch Notes

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DTAA - once it is held that chartering includes slot charter, ...

Income Tax

February 20, 2017

DTAA - once it is held that chartering includes slot charter, space charter and it falls within the ambit of “operation of ships”, then the benefit of Article 8 cannot be denied simple on the ground that the transportation has been done either partly or fully through slot charter arrangement or joint charter arrangement, etc. - AT

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