https://www.taxtmi.com/caselaws?id=181388 Freight earned from feeder-vessel transportation under slot charter arrangements was treated as profits from the operation of ships in international traffic under Article 8 of the Indo-South Africa Treaty, because the activity remained directly connected with shipping operations despite being carried out through another enterprise's vessels. Inland haulage charges were also treated as ancillary to the main shipping business, given their close nexus with freight receipts, and were therefore covered by the treaty exemption rather than taxed in India. The ratio states that cargo movement in international traffic and closely connected incidental haulage receipts can fall within shipping profits where they are directly connected with or ancillary to ship operations. en-us Mon, 27 Oct 2008 00:00:00 +0530 Sat, 16 Apr 2016 10:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181388 Freight earned from feeder-vessel transportation under slot charter arrangements was treated as profits from the operation of ships in international traffic under Article 8 of the Indo-South Africa Treaty, because the activity remained directly connected with shipping operations despite being carried out through another enterprise's vessels. Inland haulage charges were also treated as ancillary to the main shipping business, given their close nexus with freight receipts, and were therefore covered by the treaty exemption rather than taxed in India. The ratio states that cargo movement in international traffic and closely connected incidental haulage receipts can fall within shipping profits where they are directly connected with or ancillary to ship operations. Case-Laws Income Tax Mon, 27 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181388