https://www.taxtmi.com/caselaws?id=473029 Treaty relief for income from operating ships in international traffic remains to be determined for the 13 ships for which supporting documents were produced; the Assessing Officer must examine those documents. Receipts from the remaining 12 ships, for which supporting documents are unavailable, are taxable under section 44B. The treaty relief claim and shipping receipts are addressed separately for the two groups of ships. en-us Thu, 16 Nov 2017 00:00:00 +0530 Mon, 02 Nov 2026 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473029 Treaty relief for income from operating ships in international traffic remains to be determined for the 13 ships for which supporting documents were produced; the Assessing Officer must examine those documents. Receipts from the remaining 12 ships, for which supporting documents are unavailable, are taxable under section 44B. The treaty relief claim and shipping receipts are addressed separately for the two groups of ships. Case-Laws Income Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473029