https://www.taxtmi.com/caselaws?id=350098 Treaty relief for shipping income under Article 8 of the India-Singapore DTAA depends on proof that the receipts arise from operation of ships in international traffic. Where the assessee failed to produce supporting material for nine ships and furnished only limited papers for the remaining six, the Tribunal held that the exemption could not be granted for the inadequately substantiated receipts and upheld taxation in India to that extent. On interest under section 234B, it held that the assessee was not liable to advance tax in the circumstances and that the freight income was subject to tax deduction at source, so interest was not leviable. The Tribunal also treated the issue as one capable of adjudication on the record. en-us Wed, 11 Oct 2017 00:00:00 +0530 Sat, 28 Oct 2017 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350098 Treaty relief for shipping income under Article 8 of the India-Singapore DTAA depends on proof that the receipts arise from operation of ships in international traffic. Where the assessee failed to produce supporting material for nine ships and furnished only limited papers for the remaining six, the Tribunal held that the exemption could not be granted for the inadequately substantiated receipts and upheld taxation in India to that extent. On interest under section 234B, it held that the assessee was not liable to advance tax in the circumstances and that the freight income was subject to tax deduction at source, so interest was not leviable. The Tribunal also treated the issue as one capable of adjudication on the record. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350098