https://www.taxtmi.com/caselaws?id=351595 The Tribunal partly allowed the appeal, granting the benefit of Article 8 of the India-Malaysia Double Taxation Avoidance Agreement on freight income earned from feeder vessels. The Tribunal held that the entire profits from transportation should be treated as profits from the operation of ships, allowing the benefit under Article 8. Other issues raised by the assessee regarding classification of freight income, determination of Permanent Establishment status, tax liability extinguishment, estimation of freight attributable to feeder voyages, and computation of taxable shipping income were deemed academic in light of the primary relief granted. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351595 The Tribunal partly allowed the appeal, granting the benefit of Article 8 of the India-Malaysia Double Taxation Avoidance Agreement on freight income earned from feeder vessels. The Tribunal held that the entire profits from transportation should be treated as profits from the operation of ships, allowing the benefit under Article 8. Other issues raised by the assessee regarding classification of freight income, determination of Permanent Establishment status, tax liability extinguishment, estimation of freight attributable to feeder voyages, and computation of taxable shipping income were deemed academic in light of the primary relief granted. Case-Laws Income Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351595