https://www.taxtmi.com/caselaws?id=304923 The court ruled in favor of the respondent, a French company operating ships in international traffic, allowing them the benefit of the India-France Double Taxation Avoidance Agreement (DTAA) under Article 9. The court dismissed the appeal related to Assessment Year 2002-2003 under section 260-A of the Income Tax Act, 1961, stating that slot charges are entitled to tax treaty benefits similar to those under the India-UK Treaty. The respondent's income from slot hire facilities was considered eligible for DTAA benefits, and the court ruled in their favor with no order as to costs. 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 The court ruled in favor of the respondent, a French company operating ships in international traffic, allowing them the benefit of the India-France Double Taxation Avoidance Agreement (DTAA) under Article 9. The court dismissed the appeal related to Assessment Year 2002-2003 under section 260-A of the Income Tax Act, 1961, stating that slot charges are entitled to tax treaty benefits similar to those under the India-UK Treaty. The respondent's income from slot hire facilities was considered eligible for DTAA benefits, and the court ruled in their favor with no order as to costs. Case-Laws Income Tax Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304923