https://www.taxtmi.com/caselaws?id=441306 The Tribunal allowed the appeal of the assessee, finding that the appellant had provided adequate documentation to prove that the vessel's journey was part of an international voyage. Consequently, the benefits under Articles 8 and 24 of the DTAA between India and Singapore were applicable. The Tribunal determined that the appellant had paid taxes in Singapore, rendering the conclusions of the AO and CIT(A) incorrect. The order was pronounced in open court on 02/08/2023. en-us Wed, 02 Aug 2023 00:00:00 +0530 Tue, 02 Jan 2024 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441306 The Tribunal allowed the appeal of the assessee, finding that the appellant had provided adequate documentation to prove that the vessel's journey was part of an international voyage. Consequently, the benefits under Articles 8 and 24 of the DTAA between India and Singapore were applicable. The Tribunal determined that the appellant had paid taxes in Singapore, rendering the conclusions of the AO and CIT(A) incorrect. The order was pronounced in open court on 02/08/2023. Case-Laws Income Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441306