https://www.taxtmi.com/caselaws?id=151625 Article 8 of the Indo-US treaty applies to profits from international air transportation carried on by an enterprise's own aircraft, whether owned, chartered, or leased, and to inland transport that is directly and integrally linked to that movement. Transportation carried through aircraft of other enterprises falls outside that treaty definition on the existing findings, and reciprocal, pool, or charter-like arrangements require fresh verification on the record. For a non-resident where income is subject to tax deduction at source, interest under section 234B is not chargeable. en-us Thu, 29 Jan 2009 00:00:00 +0530 Tue, 31 Oct 2023 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151625 Article 8 of the Indo-US treaty applies to profits from international air transportation carried on by an enterprise's own aircraft, whether owned, chartered, or leased, and to inland transport that is directly and integrally linked to that movement. Transportation carried through aircraft of other enterprises falls outside that treaty definition on the existing findings, and reciprocal, pool, or charter-like arrangements require fresh verification on the record. For a non-resident where income is subject to tax deduction at source, interest under section 234B is not chargeable. Case-Laws Income Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151625