https://www.taxtmi.com/caselaws?id=336547 Income from slot chartering, related container operations and use of Maersknet was examined against the shipping-business exemption under Article 9 of the India-Denmark DTAA. The High Court noted that the disputed receipts had a nexus with ship operations in international traffic, the Tribunal had treated them as attributable to ship operations and container use, and the Revenue had not shown any distinguishing feature from binding precedent. As the Tribunal's view was a possible view consistent with earlier authority, no substantial question of law arose under section 260A, and the Tribunal's order was upheld. en-us Mon, 10 Oct 2016 00:00:00 +0530 Wed, 21 Dec 2016 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336547 Income from slot chartering, related container operations and use of Maersknet was examined against the shipping-business exemption under Article 9 of the India-Denmark DTAA. The High Court noted that the disputed receipts had a nexus with ship operations in international traffic, the Tribunal had treated them as attributable to ship operations and container use, and the Revenue had not shown any distinguishing feature from binding precedent. As the Tribunal's view was a possible view consistent with earlier authority, no substantial question of law arose under section 260A, and the Tribunal's order was upheld. Case-Laws Income Tax Mon, 10 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336547