https://www.taxtmi.com/caselaws?id=281692 Income from slot chartering was treated as income from the operation of ships under Article 8 of the Indo-German DTAA because the treaty language was materially similar to an earlier provision already construed by the Court. Applying that precedent, the Tribunal's view was upheld and the Revenue's challenge failed, with the Court noting that no substantial question of law arose. The result was that slot chartering income was accepted as exempt shipping income on the same construction previously applied to the analogous treaty clause. en-us Wed, 28 Sep 2016 00:00:00 +0530 Sat, 31 Jan 2026 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281692 Income from slot chartering was treated as income from the operation of ships under Article 8 of the Indo-German DTAA because the treaty language was materially similar to an earlier provision already construed by the Court. Applying that precedent, the Tribunal's view was upheld and the Revenue's challenge failed, with the Court noting that no substantial question of law arose. The result was that slot chartering income was accepted as exempt shipping income on the same construction previously applied to the analogous treaty clause. Case-Laws Income Tax Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281692