https://www.taxtmi.com/highlights?id=100614 Receipts from feeder vessels and slot-hire arrangements were held to have a direct and integral nexus with the assessee's shipping business in international traffic, so they fell within Article 8 of the India-Germany DTAA and could not be separately taxed under section 44B; the addition on those receipts was deleted. The Tribunal did not decide the short TDS credit claim on merits and remitted it to the Assessing Officer for factual verification against the income offered and corresponding tax deducted, with a fresh decision after hearing the assessee. en-us Tue, 09 Jun 2026 07:50:17 +0530 Tue, 09 Jun 2026 07:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=100614 Receipts from feeder vessels and slot-hire arrangements were held to have a direct and integral nexus with the assessee's shipping business in international traffic, so they fell within Article 8 of the India-Germany DTAA and could not be separately taxed under section 44B; the addition on those receipts was deleted. The Tribunal did not decide the short TDS credit claim on merits and remitted it to the Assessing Officer for factual verification against the income offered and corresponding tax deducted, with a fresh decision after hearing the assessee. Highlights Income Tax Tue, 09 Jun 2026 07:50:17 +0530 https://www.taxtmi.com/highlights?id=100614