Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty

SUMMARY OF CASE LAW

Shipping income derived from international operations is outside the purview of the Indo-Swiss Tax Treaty and it is left to be taxed under the domestic law i.e. the Income-tax Act, 1961.

RELEVANT PARAGRAPH

1. The applicant – a non-resident shipping Company incorporated under the laws of Switzerland se

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