https://www.taxtmi.com/caselaws?id=463179 Freight income from feeder-vessel or slot-hire operations was treated as eligible for Article 8 relief under the India-Germany DTAA because the issue had already been consistently decided in the assessee's favour in earlier years and no change in facts or law was shown. The tribunal followed the earlier binding view and allowed treaty relief. The claim for TDS credit required verification of the records, so that matter was remanded to the Assessing Officer for examination and grant of credit in accordance with law. en-us Tue, 04 Jun 2024 00:00:00 +0530 Mon, 11 Aug 2025 20:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463179 Freight income from feeder-vessel or slot-hire operations was treated as eligible for Article 8 relief under the India-Germany DTAA because the issue had already been consistently decided in the assessee's favour in earlier years and no change in facts or law was shown. The tribunal followed the earlier binding view and allowed treaty relief. The claim for TDS credit required verification of the records, so that matter was remanded to the Assessing Officer for examination and grant of credit in accordance with law. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463179