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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

DTAA - once it is held that chartering includes slot charter, ...


Chartering Includes Slot and Space Charters, Qualifies as "Operation of Ships" Under Article 8 of DTAA, Benefits Applicable.

February 20, 2017

Case Laws     Income Tax     AT

DTAA - once it is held that chartering includes slot charter, space charter and it falls within the ambit of “operation of ships”, then the benefit of Article 8 cannot be denied simple on the ground that the transportation has been done either partly or fully through slot charter arrangement or joint charter arrangement, etc. - AT

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