This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Taxation of shipping companies operating in international waters & applicability of India-Singapore DTAA
Case Law Details
- Case Name
- Atlantic Shipping Pvt. Ltd. Vs ITO (ITAT Rajkot)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Rajkot
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 derived by Atlantic S...






