Freight from transportation of cargo via feeder vessels covered under India-France Tax Treaty not taxable

CMA CGM SA C/o. CMA CGM Agencies (India) Private Limited Vs ACIT (ITAT Mumbai)

ITAT Mumbai held that freight charges received from transportation of cargo through feeder vessels being part of shipping income in International Traffic is covered under Article–9(1) of the India–France Tax Treaty and hence not taxable in India.

Facts- Assessee alleged that AO has erred in making addition on account of Inland Haulage Charges as the same are not taxable in India as per Artic

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