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Case Law Details

Case Name : Atlantic Shipping Pvt. Ltd. Vs ITO (ITAT Rajkot)
Related Assessment Year : 2012-13
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Atlantic Shipping Pvt. Ltd. Vs ITO (ITAT Rajkot)

In a recent ruling by the Income Tax Appellate Tribunal (ITAT) in Rajkot, the case of Atlantic Shipping Pvt. Ltd. vs. Income Tax Officer has brought to light critical issues regarding tax assessments for shipping companies operating in international waters and the applicability of the India-Singapore Double Taxation Avoidance Agreement (DTAA).

The case revolves around the income tax implications stemming from the certificate issued by the Inland Revenue Authority of Singapore, which affirmed that the income de

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