https://www.taxtmi.com/caselaws?id=120007 A Mauritius-incorporated shipping company holding a valid Tax Residency Certificate was treated as entitled to Article 8 treaty benefits under the India-Mauritius DTAA. The Tribunal applied the Supreme Court principle that treaty relief cannot be denied merely because the structure may ultimately benefit persons linked to a third country, absent a specific exclusion in the treaty or the Act. On that basis, the company's shipping income was not taxable in India under the revenue's Article 7 and permanent establishment approach, and the alternative PE and Article 7 questions were left undecided. en-us Fri, 25 Aug 2006 00:00:00 +0530 Mon, 16 Jul 2012 11:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120007 A Mauritius-incorporated shipping company holding a valid Tax Residency Certificate was treated as entitled to Article 8 treaty benefits under the India-Mauritius DTAA. The Tribunal applied the Supreme Court principle that treaty relief cannot be denied merely because the structure may ultimately benefit persons linked to a third country, absent a specific exclusion in the treaty or the Act. On that basis, the company's shipping income was not taxable in India under the revenue's Article 7 and permanent establishment approach, and the alternative PE and Article 7 questions were left undecided. Case-Laws Income Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120007