https://www.taxtmi.com/caselaws?id=211685 Article 8 of the India-UAE DTAA was applied to shipping profits earned by a UAE-resident ship owner through operation of ships in international traffic. Because the treaty allocated exclusive taxing rights to the State of residence, the general charging provisions of the Income-tax Act yielded to the treaty. On the admitted facts, the Indian tax authorities had no jurisdiction to tax the shipping income, so the deletion of tax was held to be in accordance with law and the Revenue's appeals failed. en-us Tue, 20 Mar 2012 00:00:00 +0530 Wed, 23 Jan 2013 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211685 Article 8 of the India-UAE DTAA was applied to shipping profits earned by a UAE-resident ship owner through operation of ships in international traffic. Because the treaty allocated exclusive taxing rights to the State of residence, the general charging provisions of the Income-tax Act yielded to the treaty. On the admitted facts, the Indian tax authorities had no jurisdiction to tax the shipping income, so the deletion of tax was held to be in accordance with law and the Revenue's appeals failed. Case-Laws Income Tax Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211685