https://www.taxtmi.com/caselaws?id=269097 Transport of goods by vessel between two Indian ports was treated as "international traffic" under the India-Singapore Double Taxation Avoidance Agreement because the treaty exclusion applies only where the ship is operated solely between places in the other Contracting State. As the vessels formed part of a larger voyage from Singapore to Dubai and were not confined solely to movement between the Indian ports, the exclusion did not apply. The assessee was therefore entitled to Article 8 relief, and the Revenue's appeals were dismissed. en-us Tue, 01 Dec 2015 00:00:00 +0530 Tue, 08 Dec 2015 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269097 Transport of goods by vessel between two Indian ports was treated as "international traffic" under the India-Singapore Double Taxation Avoidance Agreement because the treaty exclusion applies only where the ship is operated solely between places in the other Contracting State. As the vessels formed part of a larger voyage from Singapore to Dubai and were not confined solely to movement between the Indian ports, the exclusion did not apply. The assessee was therefore entitled to Article 8 relief, and the Revenue's appeals were dismissed. Case-Laws Income Tax Tue, 01 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269097