https://www.taxtmi.com/caselaws?id=472300 Freight income from operating ships in international traffic qualifies for exemption under Article 8 of the India-Singapore tax treaty where eligibility is undisputed. Where such income was offered under section 44B because the return form did not permit a direct treaty-exemption claim, relief under section 90 must be granted. An incorrect treaty-country code in the original return cannot justify denial when a revised return corrected the code to Singapore but was not processed. Relief is to be granted for eligible income after an opportunity of hearing. en-us Mon, 21 Apr 2025 00:00:00 +0530 Wed, 07 Oct 2026 13:42:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472300 Freight income from operating ships in international traffic qualifies for exemption under Article 8 of the India-Singapore tax treaty where eligibility is undisputed. Where such income was offered under section 44B because the return form did not permit a direct treaty-exemption claim, relief under section 90 must be granted. An incorrect treaty-country code in the original return cannot justify denial when a revised return corrected the code to Singapore but was not processed. Relief is to be granted for eligible income after an opportunity of hearing. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472300