https://www.taxtmi.com/caselaws?id=233486 Article 8 of the DTAA was in issue on freight income from transportation under shipping arrangements, together with whether the agreements created an agency permanent establishment. The Bombay High Court held that the Tribunal's findings required reconsideration in light of binding precedent and set aside the impugned order. The matter was remanded to the Tribunal for fresh consideration of the nature of the arrangements and the assessee's entitlement to treaty relief on the freight income. en-us Fri, 01 Feb 2013 00:00:00 +0530 Fri, 03 May 2013 07:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233486 Article 8 of the DTAA was in issue on freight income from transportation under shipping arrangements, together with whether the agreements created an agency permanent establishment. The Bombay High Court held that the Tribunal's findings required reconsideration in light of binding precedent and set aside the impugned order. The matter was remanded to the Tribunal for fresh consideration of the nature of the arrangements and the assessee's entitlement to treaty relief on the freight income. Case-Laws Income Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233486