https://www.taxtmi.com/highlights?id=34992 Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE, the case of the assessee will be out of paragraph No. 2 of Article 22 and will fall in paragraph I of the said article - AT en-us Fri, 26 May 2017 13:34:51 +0530 Fri, 26 May 2017 13:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34992 Benefit of Indo-Swiss treaty / DTAA - Although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE, the case of the assessee will be out of paragraph No. 2 of Article 22 and will fall in paragraph I of the said article - AT Highlights Income Tax Fri, 26 May 2017 13:34:51 +0530 https://www.taxtmi.com/highlights?id=34992