https://www.taxtmi.com/caselaws?id=342376 Article 24 of the India-Singapore DTAA operates only where the relevant freight income is taxable in Singapore on a remittance basis; if the income is assessed on an accrual basis, the limitation clause does not apply. Because the assessee produced Singapore tax confirmation and related material obtained after the assessment order, the Tribunal admitted the additional evidence and restored the matter to the Assessing Officer for fresh adjudication. Interest under section 234B was covered by earlier Tribunal authority in the assessee's own case, and the levy was decided in its favour. en-us Fri, 28 Apr 2017 00:00:00 +0530 Mon, 01 May 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342376 Article 24 of the India-Singapore DTAA operates only where the relevant freight income is taxable in Singapore on a remittance basis; if the income is assessed on an accrual basis, the limitation clause does not apply. Because the assessee produced Singapore tax confirmation and related material obtained after the assessment order, the Tribunal admitted the additional evidence and restored the matter to the Assessing Officer for fresh adjudication. Interest under section 234B was covered by earlier Tribunal authority in the assessee's own case, and the levy was decided in its favour. Case-Laws Income Tax Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342376