https://www.taxtmi.com/caselaws?id=417969 The ITAT allowed the appeal, granting the benefit of Article 8 of the India-Germany DTAA to the assessee's freight income from feeder vessels. The ITAT directed the AO to verify and grant the claimed TDS credit. Issues regarding the agency PE, interest under section 234B, and penalty proceedings under section 270A were deemed academic and dismissed. 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 The ITAT allowed the appeal, granting the benefit of Article 8 of the India-Germany DTAA to the assessee's freight income from feeder vessels. The ITAT directed the AO to verify and grant the claimed TDS credit. Issues regarding the agency PE, interest under section 234B, and penalty proceedings under section 270A were deemed academic and dismissed. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417969