2015 (12) TMI 401

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....IL KURESHI, JJ 1. Revenue has filed these appeals raising identical question for our consideration which reads as under: "Whether the impugned order is perverse in law and on facts in wrongly interpreting the voyage of the vessel between two ports in India, as 'international voyage' and permitting the Assessee to avail the benefit of Article 8 of India-Singapore Double Taxation....

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....fic' has been defined in Clause 3(h) of the DTAA in question and reads as under: " (h) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State." 4. In terms of Article 8 of the DTAA, profits derived by an enterprise o....

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.... any transaction by a ship or aircraft operated by enterprise or contracting state would be an international traffic. However, this would be not so if a ship or the aircraft is operated solely between the places in the other contracting state. If ships in question, therefore, were operated solely between Kandla and Visag, in the present case, such transport would be excluded from the definition of....