https://www.taxtmi.com/caselaws?id=241441 Inland haulage charges received by a non-resident shipping company were treated as exempt income under Article 8 of the India-Belgium DTAA because they were directly connected with the operation of ships in international traffic. The tribunal relied on its earlier view in the assessee's own case, noted that the same receipt had already been held incidental and closely linked to ship operations, and found no distinguishing facts for the year under review. On that basis, the Assessing Officer's addition was deleted and the Revenue's challenge to the exemption failed. en-us Wed, 27 Feb 2013 00:00:00 +0530 Tue, 24 Dec 2013 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241441 Inland haulage charges received by a non-resident shipping company were treated as exempt income under Article 8 of the India-Belgium DTAA because they were directly connected with the operation of ships in international traffic. The tribunal relied on its earlier view in the assessee's own case, noted that the same receipt had already been held incidental and closely linked to ship operations, and found no distinguishing facts for the year under review. On that basis, the Assessing Officer's addition was deleted and the Revenue's challenge to the exemption failed. Case-Laws Income Tax Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241441