India-UAE DTAA Prevails Over Section 9(1)(vi) for Tax on Ship Charter Hire, Non-Deduction of Royalty Tax Upheld.

India-UAE DTAA Prevails Over Section 9(1)(vi) for Tax on Ship Charter Hire, Non-Deduction of Royalty Tax Upheld. https://www.taxtmi.com/highlights?id=20460 Non-deduction of tax for payment of ship charter hire charges - Royalty u/s 9(1)(vi) -Since the DTAA between Government of India and Government of UAE, is more beneficial to the assessee, the provisions of section 9(1)(vi) Explanation 5 is not applicable - AT en-us Mon, 27 Oct 2014 08:33:51 +0530 Mon, 27 Oct 2014 08:33:51 +0530 TaxTMI RSS Generator India-UAE DTAA Prevails Over Section 9(1)(vi) for Tax on Ship Charter Hire, Non-Deduction of Royalty Tax Upheld. https://www.taxtmi.com/highlights?id=20460 Non-deduction of tax for payment of ship charter hire charges - Royalty u/s 9(1)(vi) -Since the DTAA between Government of India and Government of UAE, is more beneficial to the assessee, the provisions of section 9(1)(vi) Explanation 5 is not applicable - AT Highlights Income Tax Mon, 27 Oct 2014 08:33:51 +0530 https://www.taxtmi.com/highlights?id=20460