https://www.taxtmi.com/caselaws?id=252484 The Tribunal partially allowed the assessee's appeal, ruling that payments for ship charter hire charges were not taxable in India under the Double Taxation Avoidance Agreement (DTAA) between India and UAE. However, the Tribunal upheld the addition for non-deduction of tax on the audit fee. The decision highlights the supremacy of DTAA provisions over the Income-tax Act when they are more advantageous to the taxpayer. en-us Tue, 21 Oct 2014 00:00:00 +0530 Mon, 27 Oct 2014 07:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252484 The Tribunal partially allowed the assessee's appeal, ruling that payments for ship charter hire charges were not taxable in India under the Double Taxation Avoidance Agreement (DTAA) between India and UAE. However, the Tribunal upheld the addition for non-deduction of tax on the audit fee. The decision highlights the supremacy of DTAA provisions over the Income-tax Act when they are more advantageous to the taxpayer. Case-Laws Income Tax Tue, 21 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252484