https://www.taxtmi.com/caselaws?id=469628 Freight from feeder vessel operations under a slot arrangement is treated as part of shipping business in international traffic and, on the treaty interpretation applied in the assessee's own prior cases, falls within Article 8 of the India-Germany DTAA. The commentary also notes that no separate adverse final finding on a permanent establishment issue was sustained in the operative result. TDS credit was described as a verification-based matter, requiring examination by the Assessing Officer and grant of consequential credit in accordance with law. en-us Thu, 28 Jul 2022 00:00:00 +0530 Thu, 25 Jun 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469628 Freight from feeder vessel operations under a slot arrangement is treated as part of shipping business in international traffic and, on the treaty interpretation applied in the assessee's own prior cases, falls within Article 8 of the India-Germany DTAA. The commentary also notes that no separate adverse final finding on a permanent establishment issue was sustained in the operative result. TDS credit was described as a verification-based matter, requiring examination by the Assessing Officer and grant of consequential credit in accordance with law. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469628