Profits from participation of cargo under ‘Slot Arrangement’ not eligible for benefit of Article 8 of India-Germany tax treaty

Hapag-Lloyod Container Line GMBH Vs. ADIT (ITAT Mumbai)  Appeal No. ITA No. 8854/MUM/2010 Date of Judgment – 7 March 2012 Slot arrangement cannot be termed as pooling arrangement and in absence of owning, chartering or pooling of mother vessel, relief under the India-Germany tax treaty cannot be availed by a non resident. ITAT held that profits from participation of cargo under ‘Slot Arrangement’ are not eligible for benefit of Article 8 of the India-Germany tax treaty (the tax treaty) in case the mother vessels are not owned, hired or chartered by the taxpayer.  Tribunal in the pr...