DTAA Article 8 freight income and agency permanent establishment issues remanded for fresh Tribunal consideration.

Article 8 of the DTAA was in issue on freight income from transportation under shipping arrangements, together with whether the agreements created an agency permanent establishment. The Bombay High Court held that the Tribunal's findings required reconsideration in light of binding precedent and set aside the impugned order. The matter was remanded to the Tribunal for fresh consideration of the nature of the arrangements and the assessee's entitlement to treaty relief on the freight income.

---

---

Issues: Whether the assessee was entitled to the benefit of Article 8 of the DTAA in respect of freight income from transportation under the relevant shipping arrangements, and whether the Tribunal's findings on the nature of the agreements and agency permanent establishment required reconsideration.

Outcome: The appeal was disposed of by setting aside the impugned order and remanding the matter to the Tribunal for fresh consideration in the light of the binding precedent.

---