https://www.taxtmi.com/caselaws?id=793118 Receipts from feeder vessel and slot hire arrangements connected with operating ships in international traffic were treated as covered by Article 8 of the India-Germany tax treaty rather than taxed under section 44B of the Income-tax Act, on the basis that the arrangements had a close nexus with the shipping business and the same treaty view had been followed in earlier years. Short credit of tax deducted at source was to be verified against the income offered and matching credit, with a fresh decision after hearing the assessee. The remaining grounds were treated as academic, consequential, or premature and were not examined on merits. en-us Fri, 05 Jun 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793118 Receipts from feeder vessel and slot hire arrangements connected with operating ships in international traffic were treated as covered by Article 8 of the India-Germany tax treaty rather than taxed under section 44B of the Income-tax Act, on the basis that the arrangements had a close nexus with the shipping business and the same treaty view had been followed in earlier years. Short credit of tax deducted at source was to be verified against the income offered and matching credit, with a fresh decision after hearing the assessee. The remaining grounds were treated as academic, consequential, or premature and were not examined on merits. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793118