https://www.taxtmi.com/caselaws?id=59718 Inland haulage charges earned by a non-resident shipping enterprise for moving cargo from an inland point to the port, as part of a combined through-transport arrangement, were treated as income from the operation of ships in international traffic under Article 8 of the Indo-Belgium DTAA. Article 8(2)(b)(ii) was construed broadly to cover activities directly connected with transportation, and the presence of through bills of lading and a single composite movement supported that reading. Article 8(2)(c) on containers and related equipment was also read consistently with that approach. The receipts were therefore not regarded as a separate inland business and were not taxable in India. en-us Fri, 18 Jul 2008 00:00:00 +0530 Sun, 10 Dec 2023 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59718 Inland haulage charges earned by a non-resident shipping enterprise for moving cargo from an inland point to the port, as part of a combined through-transport arrangement, were treated as income from the operation of ships in international traffic under Article 8 of the Indo-Belgium DTAA. Article 8(2)(b)(ii) was construed broadly to cover activities directly connected with transportation, and the presence of through bills of lading and a single composite movement supported that reading. Article 8(2)(c) on containers and related equipment was also read consistently with that approach. The receipts were therefore not regarded as a separate inland business and were not taxable in India. Case-Laws Income Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59718