https://www.taxtmi.com/caselaws?id=417969 Freight income from feeder vessels or slot-hire arrangements forming an integral part of international shipping operations falls within Article 8 of the India-Germany DTAA and is not taxable under the domestic presumptive shipping-tax regime on that basis. The required nexus is satisfied where feeder-vessel transportation is connected with the operation of ships in international traffic. TDS credit may be claimed by the real beneficiary of the corresponding income even where tax was deposited under an Indian agent's PAN, subject to verification that the income belongs to that beneficiary and that the agent has not claimed duplicate credit. Credit must be granted where these conditions are established. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417969 Freight income from feeder vessels or slot-hire arrangements forming an integral part of international shipping operations falls within Article 8 of the India-Germany DTAA and is not taxable under the domestic presumptive shipping-tax regime on that basis. The required nexus is satisfied where feeder-vessel transportation is connected with the operation of ships in international traffic. TDS credit may be claimed by the real beneficiary of the corresponding income even where tax was deposited under an Indian agent's PAN, subject to verification that the income belongs to that beneficiary and that the agent has not claimed duplicate credit. Credit must be granted where these conditions are established. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417969