https://www.taxtmi.com/caselaws?id=794316 Inland haulage charges connected with transport of goods by ships in international traffic were treated as part of a single integrated shipping operation under Article 8(1) of the India-China DTAA. The absence of an express treaty clause covering directly connected activities did not prevent exemption, because the charges were not viewed as a separate inland business but as an integral component of the international shipping transaction. Relying on treaty interpretation, OECD commentary and prior tribunal decisions, the receipt was covered by the shipping article and not taxable in India. en-us Tue, 30 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794316 Inland haulage charges connected with transport of goods by ships in international traffic were treated as part of a single integrated shipping operation under Article 8(1) of the India-China DTAA. The absence of an express treaty clause covering directly connected activities did not prevent exemption, because the charges were not viewed as a separate inland business but as an integral component of the international shipping transaction. Relying on treaty interpretation, OECD commentary and prior tribunal decisions, the receipt was covered by the shipping article and not taxable in India. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794316