https://www.taxtmi.com/caselaws?id=121742 The expression "operation of ships" under the India-France DTAA is not confined to direct carriage by ships owned, leased or chartered by the assessee and can extend to ancillary or incidental feeder-vessel activity. That treaty relief, however, is available only where the assessee proves a factual nexus between cargo moved from the Indian port and transportation by a qualifying mother vessel; sample evidence alone is insufficient for the full claim. Inland haulage charges follow the same treaty characterisation as the related feeder-vessel freight and are treated as shipping profits only if that freight qualifies under Article 9, otherwise as business profits. en-us Fri, 28 Nov 2008 00:00:00 +0530 Wed, 06 Dec 2023 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121742 The expression "operation of ships" under the India-France DTAA is not confined to direct carriage by ships owned, leased or chartered by the assessee and can extend to ancillary or incidental feeder-vessel activity. That treaty relief, however, is available only where the assessee proves a factual nexus between cargo moved from the Indian port and transportation by a qualifying mother vessel; sample evidence alone is insufficient for the full claim. Inland haulage charges follow the same treaty characterisation as the related feeder-vessel freight and are treated as shipping profits only if that freight qualifies under Article 9, otherwise as business profits. Case-Laws Income Tax Fri, 28 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121742