https://www.taxtmi.com/caselaws?id=300475 The Tribunal ruled in favor of the assessee regarding the taxability of freight charges under Article 8 of the India-Germany DTAA and the levy of interest under Section 234B. The issue of short TDS credit was remanded for verification, and the initiation of penalty proceedings was dismissed as premature. The judgment highlights the significance of following treaty provisions and established judicial precedents in international taxation cases. en-us Fri, 31 Jan 2020 00:00:00 +0530 Fri, 04 Feb 2022 20:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300475 The Tribunal ruled in favor of the assessee regarding the taxability of freight charges under Article 8 of the India-Germany DTAA and the levy of interest under Section 234B. The issue of short TDS credit was remanded for verification, and the initiation of penalty proceedings was dismissed as premature. The judgment highlights the significance of following treaty provisions and established judicial precedents in international taxation cases. Case-Laws Income Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300475