https://www.taxtmi.com/caselaws?id=300474 Freight income from cargo transportation through feeder vessels was treated as eligible for treaty relief under Article 8 of the India-Germany DTAA, following earlier orders in the assessee's own case on identical facts. The commentary also notes that an IDS credit claim, once made before the Assessing Officer, should be examined on its substantive merits and not rejected on a technical objection that it was not properly raised. The practical effect is that settled precedent within the assessee's own case may govern treaty benefit, while unadjudicated tax credit claims require merits-based consideration. 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 Freight income from cargo transportation through feeder vessels was treated as eligible for treaty relief under Article 8 of the India-Germany DTAA, following earlier orders in the assessee's own case on identical facts. The commentary also notes that an IDS credit claim, once made before the Assessing Officer, should be examined on its substantive merits and not rejected on a technical objection that it was not properly raised. The practical effect is that settled precedent within the assessee's own case may govern treaty benefit, while unadjudicated tax credit claims require merits-based consideration. Case-Laws Income Tax Mon, 16 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300474