https://www.taxtmi.com/caselaws?id=195770 Article 8 treaty relief for freight income from feeder vessel and slot hire arrangements remained available because the same issue had already been decided in the assessee's favour for an earlier year, and that Tribunal ruling had not been reversed, modified, or stayed. Mere pendency of an appeal before the High Court did not erode the binding force of the existing decision or justify denial of treaty benefits. The DRP's direction granting Article 8 protection was therefore upheld in favour of the assessee. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 10 Nov 2017 08:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195770 Article 8 treaty relief for freight income from feeder vessel and slot hire arrangements remained available because the same issue had already been decided in the assessee's favour for an earlier year, and that Tribunal ruling had not been reversed, modified, or stayed. Mere pendency of an appeal before the High Court did not erode the binding force of the existing decision or justify denial of treaty benefits. The DRP's direction granting Article 8 protection was therefore upheld in favour of the assessee. Case-Laws Income Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195770