https://www.taxtmi.com/caselaws?id=439090 In applying the India-France DTAA, the tribunal treated inland haulage charges and feeder-vessel freight as income from the operation of ships in international traffic, following the assessee's earlier years, and held both receipts not taxable in India. It also found no agency permanent establishment in India, relying on the consistent view that the Indian agent did not create one and no new material justified departure. The additional claim that IT support service income was not taxable was admitted because the correct tax liability should be determined, and the matter was remanded for fresh examination on merits. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 15 Jun 2023 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439090 In applying the India-France DTAA, the tribunal treated inland haulage charges and feeder-vessel freight as income from the operation of ships in international traffic, following the assessee's earlier years, and held both receipts not taxable in India. It also found no agency permanent establishment in India, relying on the consistent view that the Indian agent did not create one and no new material justified departure. The additional claim that IT support service income was not taxable was admitted because the correct tax liability should be determined, and the matter was remanded for fresh examination on merits. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439090