https://www.taxtmi.com/caselaws?id=226161 Recruitment fees received for screening, selecting and recruiting floating staff for foreign ships were treated as part of relevant shipping income under the Tonnage Tax Scheme because ship-related recruitment services fall within prescribed incidental activities. The receipts were linked to maritime recruitment work, including interviewing, short-listing, hiring, medical arrangements and documentation, so they were not separately taxable. Expenses claimed against miscellaneous income were disallowed because no supporting particulars or evidence were furnished before the lower authorities or the Tribunal, leaving no basis to allow the claim or direct further verification. en-us Wed, 03 Apr 2013 00:00:00 +0530 Mon, 08 Aug 2022 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226161 Recruitment fees received for screening, selecting and recruiting floating staff for foreign ships were treated as part of relevant shipping income under the Tonnage Tax Scheme because ship-related recruitment services fall within prescribed incidental activities. The receipts were linked to maritime recruitment work, including interviewing, short-listing, hiring, medical arrangements and documentation, so they were not separately taxable. Expenses claimed against miscellaneous income were disallowed because no supporting particulars or evidence were furnished before the lower authorities or the Tribunal, leaving no basis to allow the claim or direct further verification. Case-Laws Income Tax Wed, 03 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226161