https://www.taxtmi.com/caselaws?id=307114 Freight receipts from shipping operations, including amounts linked to feeder vessels and pool or slot arrangements, were treated as eligible for Article 8 relief under the India-UAE DTAA because the jurisdictional High Court view bound the tribunal despite a pending SLP. Inland Haulage Charges were also held to form part of composite international shipping services, since they were directly and inextricably linked to cargo movement under a single bill of lading and were not a separate business activity. The shipping-related additions were deleted, granting partial relief to the assessee. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sun, 19 Mar 2023 21:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307114 Freight receipts from shipping operations, including amounts linked to feeder vessels and pool or slot arrangements, were treated as eligible for Article 8 relief under the India-UAE DTAA because the jurisdictional High Court view bound the tribunal despite a pending SLP. Inland Haulage Charges were also held to form part of composite international shipping services, since they were directly and inextricably linked to cargo movement under a single bill of lading and were not a separate business activity. The shipping-related additions were deleted, granting partial relief to the assessee. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307114