Court Rules on Freight Income Taxability u/s 195 and DTAA Article 8 Between India and Germany.

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....TDS u/s 195 - taxability of the freight income earned by the principal relatable to transportation of cargo and goods - Denial of exemption under Article 8 of DTAA between India and Germany - Once the income is held as not taxable in India, TDS is not required to be deducted - HC....