https://www.taxtmi.com/caselaws?id=6253 Receipts from charter hire of boats were treated as falling within the specific transport entry in the double taxation schedule rather than the residuary entry. The schedule allocated income by source or transaction category, and item 5(g) covered transport by ships, air or road without limiting itself to freight alone. Item 9 operated only as a residual provision for income not covered elsewhere. Because the receipt arose from transport by ships and the traffic originated in the relevant territory, the specific transport classification prevailed and the residuary item did not apply. en-us Thu, 05 Aug 1971 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6253 Receipts from charter hire of boats were treated as falling within the specific transport entry in the double taxation schedule rather than the residuary entry. The schedule allocated income by source or transaction category, and item 5(g) covered transport by ships, air or road without limiting itself to freight alone. Item 9 operated only as a residual provision for income not covered elsewhere. Because the receipt arose from transport by ships and the traffic originated in the relevant territory, the specific transport classification prevailed and the residuary item did not apply. Case-Laws Income Tax Thu, 05 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6253