https://www.taxtmi.com/caselaws?id=181111 The Tribunal dismissed the appeal, affirming that the assessee's shipping operations in India were "more than casual" and thus taxable under Article 8A(2) of the India-Netherlands Double Taxation Avoidance Agreement. It was held that the operations were planned and commercially driven, aligning with interpretations from the UN Model Convention and Dr. Klaus Vogel's commentary. The Tribunal clarified the distinction between "occasional" under the Income-tax Act and "casual" in the DTAA context, emphasizing the taxability of the assessee's operations. en-us Fri, 28 May 2004 00:00:00 +0530 Thu, 07 Apr 2016 16:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181111 The Tribunal dismissed the appeal, affirming that the assessee's shipping operations in India were "more than casual" and thus taxable under Article 8A(2) of the India-Netherlands Double Taxation Avoidance Agreement. It was held that the operations were planned and commercially driven, aligning with interpretations from the UN Model Convention and Dr. Klaus Vogel's commentary. The Tribunal clarified the distinction between "occasional" under the Income-tax Act and "casual" in the DTAA context, emphasizing the taxability of the assessee's operations. Case-Laws Income Tax Fri, 28 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181111