https://www.taxtmi.com/caselaws?id=776251 Receipts directly or inextricably linked to the operation of ships in international traffic are covered by Article 8 of the India-UAE DTAA. Shipping income arising from freight or transport business connected with international traffic qualified for treaty relief because it formed part of the enterprise's shipping operations and was not confined to the narrow physical operation of vessels. Inland haulage charges were also treated as incidental and integrally connected to a composite carriage arrangement under a single bill of lading, so they too fell within Article 8 and were not taxable in India as business profits. en-us Fri, 18 Jul 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776251 Receipts directly or inextricably linked to the operation of ships in international traffic are covered by Article 8 of the India-UAE DTAA. Shipping income arising from freight or transport business connected with international traffic qualified for treaty relief because it formed part of the enterprise's shipping operations and was not confined to the narrow physical operation of vessels. Inland haulage charges were also treated as incidental and integrally connected to a composite carriage arrangement under a single bill of lading, so they too fell within Article 8 and were not taxable in India as business profits. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776251