https://www.taxtmi.com/caselaws?id=59584 Article 8 of the India-Mauritius DTAA was analysed by reference to the place of effective management, meaning the location where the company's day-to-day affairs were actually controlled. On the facts, shipping agents received instructions from Dubai and dealt with the owners there, while Mauritius board meetings were only formal; the treaty exemption was therefore denied because effective management was not in Mauritius. Once Article 8 did not apply, the shipping receipts were brought to tax in India under section 44B, a special non obstante provision for non-resident shipping business that applies the prescribed deemed-profit computation rather than actual accounts. en-us Thu, 26 Feb 2004 00:00:00 +0530 Tue, 25 Jun 2024 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59584 Article 8 of the India-Mauritius DTAA was analysed by reference to the place of effective management, meaning the location where the company's day-to-day affairs were actually controlled. On the facts, shipping agents received instructions from Dubai and dealt with the owners there, while Mauritius board meetings were only formal; the treaty exemption was therefore denied because effective management was not in Mauritius. Once Article 8 did not apply, the shipping receipts were brought to tax in India under section 44B, a special non obstante provision for non-resident shipping business that applies the prescribed deemed-profit computation rather than actual accounts. Case-Laws Income Tax Thu, 26 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59584