This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Dutch Company not eligible for benefits under India-Netherlands treaty, if it charters a ship from a company domiciled in Iran
Case Law Details
- Case Name
- M/s Marine Links Shipping Agencies Vs The Assistant Director of Income Tax (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2009- 10
- Courts
- All ITAT, ITAT Bangalore
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ITAT BANGALORE BENCH ‘B’
Marine Links Shipping Agencies
Versus
Assistant Director of Income-tax
IT Appeal NO. 184 (BANG.) OF 2011
[Assessment year 2009-10]
JULY 12, 2012
ORDER
George George K., Judicial Member
This appeal instituted by the assessee is directed against the order of the CIT(A)-IV, Bangalore dated 23.11.2011. The relevant assessment year is 2009-2010. The order of the CIT(A) arise out of the order of the Asst. Director of Income-tax (International Taxation), Mangalore passed under section 172(4) of the Act.
2. The concise grounds raised read as follows :-
(i) The lear...
