Applicability of Article 8 of India-Singapore DTAA concerning Vessel Handling Charges

Bengal Tiger Line Pte. Ltd. Vs DCIT (ITAT Chennai)

Introduction: The legal battle between Bengal Tiger Line Pte. Ltd. and the Deputy Commissioner of Income Tax (DCIT) reached a significant milestone with the recent order from the Income Tax Appellate Tribunal (ITAT) in Chennai for the Assessment Year 2015-16. The dispute revolves around the applicability of Article 8 of the India-Singapore Double Taxation Avoidance Agreement (DTAA) concerning Vessel Handling Charges.

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