https://www.taxtmi.com/caselaws?id=339149 Article 24 of the India-Singapore DTAA could not be used to deny Article 8 relief for shipping freight income merely because the income was not remitted to Singapore, as the relevant Singapore taxation was on an accrual basis rather than a remittance basis. Freight earned through feeder vessels, slot charter and related joint or connecting carrier arrangements was treated as income from the operation of ships in international traffic and remained within Article 8, except for freight on four ships where supporting evidence was not produced. Interest under section 234B was also not chargeable on the facts noted. en-us Thu, 16 Feb 2017 00:00:00 +0530 Mon, 20 Feb 2017 00:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339149 Article 24 of the India-Singapore DTAA could not be used to deny Article 8 relief for shipping freight income merely because the income was not remitted to Singapore, as the relevant Singapore taxation was on an accrual basis rather than a remittance basis. Freight earned through feeder vessels, slot charter and related joint or connecting carrier arrangements was treated as income from the operation of ships in international traffic and remained within Article 8, except for freight on four ships where supporting evidence was not produced. Interest under section 234B was also not chargeable on the facts noted. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339149