Sponsored
    Follow Us:

Case Law Details

Case Name : Tata NYK Shipping Pvt Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2017-18
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Tata NYK Shipping Pvt Ltd Vs DCIT (ITAT Delhi)

ITAT Delhi held that as per Article 8 of India–Singapore DTAA receipts from operation of ships and aircrafts in international traffic is taxable in the country of residence of the recipient. Therefore, amounts received by the assessee from operation of ships in international traffic would be exempt.

Facts- The issue involved in the present appeal is that the revenue taxed the amount received by the assessee as income from royalty holding that there was

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31