Case Law Details
Case Name : Income-tax Officer, International Taxation Vs Marine Containers Services (India) (P.) Ltd. (ITAT Rajkot)
Appeal Number : IT Appeal No. 61 (Rajkot) of 2012, Co No. 21 (Rajkot) of 2012
Date of Judgement/Order : 01/11/2012
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Rajkot
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Learn about a legal ruling on tax assessment for a freight company engaged in regular shipping business. Details on jurisdiction and DTAA implications.
Looking to the magnitude of the voyages undertaken by the freight beneficiary and the fact that the respondent-company has been, as observed by the ld. CIT(A), regularly filing its return of income at Mumbai and being assessed to tax at Mumbai, the finding of the CIT(A) that the freight beneficiary is not engaged in occasional shipping business but in regular shipping business
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