https://www.taxtmi.com/caselaws?id=361921 Inland haulage charges incidental to shipping operations in international traffic were treated as covered by the shipping-income article of the India-France treaty, so they could not be brought to tax under section 44B. The Tribunal also held that service tax collected on those haulage charges was not separately includible in taxable receipts, because the addition depended on taxing the underlying freight-related income. The article notes that the appeal succeeded on these substantive additions and granted partial relief to the assessee. en-us Wed, 13 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361921 Inland haulage charges incidental to shipping operations in international traffic were treated as covered by the shipping-income article of the India-France treaty, so they could not be brought to tax under section 44B. The Tribunal also held that service tax collected on those haulage charges was not separately includible in taxable receipts, because the addition depended on taxing the underlying freight-related income. The article notes that the appeal succeeded on these substantive additions and granted partial relief to the assessee. Case-Laws Income Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361921