2015 (9) TMI 859

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..... availing of in these cases would fall within Article 9(1) for slot hires have a closer nexus, connection and relationship to the actual operation of ships - Revenue has challenged Balaji Shipping U.K. Ltd. case in this court [2013 (10) TMI 1349 - SUPREME COURT] in which leave has been granted Held that:- Since the High Court has based its decision on Balaji Shipping U.K. Ltd., the distinction .....

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..... ORDER The High Court in the impugned order has relied upon the decision of its own Court in Director SLP(C)No.35706/2013 of Income Tax Vs. Balaji Shipping UK Ltd. The Revenue has challenged that judgment before this Court in S.L.P. (Civil) No. 11148 of 2013 titled D.I.T. Vs. Balaji Shipping U.K. Ltd. in which leave has been granted. Mr. Porus F. Kaka, learned senior counsel for the comm .....

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