Inland Haulage Charges Income Exempt from Tax Under DTAA; Closely Linked to Direct Ship Operations.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income from inland haulage charges – Inland haulage charges are not only incidental but also closely connected with direct operations of ships - not taxable as per DTAA - AT....