https://www.taxtmi.com/caselaws?id=19497 The court ruled in favor of the petitioners, holding that the income from shipping operations in India was non-taxable under Article 9 of the Double Taxation Avoidance Agreement (DTAA) between India and the UK. It was held that the provisions of the DTAA would prevail over the general provisions of the Income-tax Act, rendering the actions of the Income-tax Officer in levying tax and imposing penalties on the petitioner-company invalid. The court also found that the Income-tax Officer lacked jurisdiction to question the genuineness of the petitioner-company, as it had provided relevant certificates confirming its incorporation and tax residency status. The petition was allowed, and the order of the Income-tax Officer was quashed and set aside. en-us Wed, 06 Apr 1994 00:00:00 +0530 Fri, 06 Nov 2009 16:03:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19497 The court ruled in favor of the petitioners, holding that the income from shipping operations in India was non-taxable under Article 9 of the Double Taxation Avoidance Agreement (DTAA) between India and the UK. It was held that the provisions of the DTAA would prevail over the general provisions of the Income-tax Act, rendering the actions of the Income-tax Officer in levying tax and imposing penalties on the petitioner-company invalid. The court also found that the Income-tax Officer lacked jurisdiction to question the genuineness of the petitioner-company, as it had provided relevant certificates confirming its incorporation and tax residency status. The petition was allowed, and the order of the Income-tax Officer was quashed and set aside. Case-Laws Income Tax Wed, 06 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19497