https://www.taxtmi.com/caselaws?id=180627 Slot fee and ancillary charges received by a non-resident shipping enterprise were held not to be profits derived from the operation of ships in international traffic under Article 9 of the India-Denmark DTAA. As the treaty did not protect those receipts, the Income-tax Act, 1961 applied, and section 44B covered them as amounts of a similar nature to demurrage and handling charges under its Explanation. By applying ejusdem generis, the receipts were brought within section 44B and taxed accordingly. en-us Mon, 27 Jan 2003 00:00:00 +0530 Wed, 30 Mar 2016 18:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180627 Slot fee and ancillary charges received by a non-resident shipping enterprise were held not to be profits derived from the operation of ships in international traffic under Article 9 of the India-Denmark DTAA. As the treaty did not protect those receipts, the Income-tax Act, 1961 applied, and section 44B covered them as amounts of a similar nature to demurrage and handling charges under its Explanation. By applying ejusdem generis, the receipts were brought within section 44B and taxed accordingly. Case-Laws Income Tax Mon, 27 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180627