Case Law Details
Case Name : Bengal Tiger Line Pte Ltd. Vs DCIT (ITAT Chennai)
Appeal Number : I.T.(TP)A. No. 11/CHNY/2020
Date of Judgement/Order : 06/11/2020
Related Assessment Year : 2015-16
Courts :
All ITAT ITAT Chennai
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Bengal Tiger Line Pte Ltd. Vs DCIT (ITAT Chennai)
Conclusion: Income earned by assessee from shipping operations in India was not taxable in India by virtue of Article 24 of India Singapore DTAA as the conditions stipulated under Article 24 were not satisfied and the benefit of Article 8 of India Singapore DTAA was applicable and as per which shipping income of a resident of Singapore was taxable only in Singapore but not in India.
Held: Assessee-c
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