https://www.taxtmi.com/caselaws?id=304923 Profits from slot-hire arrangements used as part of the integrated carriage of goods from Indian ports to foreign hub ports and onward abroad were treated as profits derived from the operation of ships in international traffic under the India-France DTAA, where the treaty language was materially similar to the provision previously construed in related shipping matters. The slot-hire component was therefore brought within Article 9(1) treaty protection, and the income remained exempt under the shipping article. The question of law was answered in favour of the enterprise. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sat, 05 Nov 2022 17:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304923 Profits from slot-hire arrangements used as part of the integrated carriage of goods from Indian ports to foreign hub ports and onward abroad were treated as profits derived from the operation of ships in international traffic under the India-France DTAA, where the treaty language was materially similar to the provision previously construed in related shipping matters. The slot-hire component was therefore brought within Article 9(1) treaty protection, and the income remained exempt under the shipping article. The question of law was answered in favour of the enterprise. Case-Laws Income Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304923