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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