https://www.taxtmi.com/caselaws?id=300474 The Tribunal allowed the appellant's appeal concerning the taxability of freight charges from transportation of cargo through feeder vessels under the India-Germany DTAA, stating that the benefits of the DTAA apply to revenue earned from feeder vessels. The Tribunal also ruled in favor of the appellant regarding the exclusion of service tax collected on freight income from taxable income under section 44B of the Act. Additionally, the Tribunal partly sided with the appellant on the determination of agency permanent establishment in India, directing further examination by the Assessing Officer. en-us Mon, 16 Dec 2019 00:00:00 +0530 Fri, 04 Feb 2022 20:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300474 The Tribunal allowed the appellant's appeal concerning the taxability of freight charges from transportation of cargo through feeder vessels under the India-Germany DTAA, stating that the benefits of the DTAA apply to revenue earned from feeder vessels. The Tribunal also ruled in favor of the appellant regarding the exclusion of service tax collected on freight income from taxable income under section 44B of the Act. Additionally, the Tribunal partly sided with the appellant on the determination of agency permanent establishment in India, directing further examination by the Assessing Officer. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300474