Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Inland haulage charges were treated as part of integrated international shipping operations where cargo movement from origin to port and vice versa formed a single composite transportation activity. The bill of lading supported transport from origin to destination, and the absence of India-China DTAA language specifically referring to directly connected activities was not decisive. Relying on OECD Commentary and co-ordinate bench rulings, the Tribunal held that such charges are directly connected with and ancillary to the operation of ships in international traffic, so they fall within Article 8 and are taxable only in the residence state. The agency PE attribution issue was left open as academic.
Inland haulage charges were treated as part of integrated international shipping operations where cargo movement from origin to port and vice versa formed a single composite transportation activity. The bill of lading supported transport from origin to destination, and the absence of India-China DTAA language specifically referring to directly connected activities was not decisive. Relying on OECD Commentary and co-ordinate bench rulings, the Tribunal held that such charges are directly connected with and ancillary to the operation of ships in international traffic, so they fall within Article 8 and are taxable only in the residence state. The agency PE attribution issue was left open as academic.
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