https://www.taxtmi.com/caselaws?id=249689 Inland haulage charges earned for transporting cargo from inland container depots to the port were treated as part of income from the operation of ships in international traffic under Article 8 of the India-Belgium tax treaty. The Court applied its earlier principle that treaty coverage is not limited to carriage performed only on ships owned or chartered by the enterprise; ancillary, complementary, and integrally connected activities within the shipping business also fall within the provision. On that basis, the haulage receipts were treated as income derived from ship operations and not as separately taxable business profits in India. en-us Thu, 17 Jul 2014 00:00:00 +0530 Fri, 20 Feb 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249689 Inland haulage charges earned for transporting cargo from inland container depots to the port were treated as part of income from the operation of ships in international traffic under Article 8 of the India-Belgium tax treaty. The Court applied its earlier principle that treaty coverage is not limited to carriage performed only on ships owned or chartered by the enterprise; ancillary, complementary, and integrally connected activities within the shipping business also fall within the provision. On that basis, the haulage receipts were treated as income derived from ship operations and not as separately taxable business profits in India. Case-Laws Income Tax Thu, 17 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249689