https://www.taxtmi.com/caselaws?id=59718 The tribunal concluded that Inland Haulage Charges (IHC) are covered under Article 8 of the Indo-Belgium Double Taxation Avoidance Agreement (DTAA) and are not taxable in India. It determined that IHC is an integral part of the international transportation process, as it involves transporting goods from the exporter's location to the port for international shipping. The tribunal also found that IHC does not fall under Section 44B of the Income Tax Act, 1961. Consequently, the appeal by the Revenue was dismissed, upholding the CIT(A)'s decision. 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 The tribunal concluded that Inland Haulage Charges (IHC) are covered under Article 8 of the Indo-Belgium Double Taxation Avoidance Agreement (DTAA) and are not taxable in India. It determined that IHC is an integral part of the international transportation process, as it involves transporting goods from the exporter's location to the port for international shipping. The tribunal also found that IHC does not fall under Section 44B of the Income Tax Act, 1961. Consequently, the appeal by the Revenue was dismissed, upholding the CIT(A)'s decision. Case-Laws Income Tax Fri, 18 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59718