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Tax Publishers
International Shipping business - Taxability of
Inland haulage charges - Feeder vessel transportation charges - Article 9 of
Indo France DTAA - alleged taxability due to PE existence
Facts:
Assessee
a French non-resident shipping line was in receipt of inland haulage charges
and earn revenues as feeder vessel freight. Plea of the assessee that these
were shipping line incomes arising in international waters thus taxable only in
the state of ownership/control of the shipping line i.e. France as per Article 9
of the Indo-France DTAA. Revenue's plea was these created a PE and they were
taxable in India. DRP upheld the orders of the AO. On appeal -
Held
in favour of the assessee that inland haulage and feeder vessel revenue were
incomes arising out of international shipping operations thus was not taxable
as per Article 9 of Indo-France DTAA.
Applied:
Own
case ITA No. 5998/Mum/2019 for Assessment Year 2016-17 decided by the Tribunal
on 02-09-2022.
ITA
No. 1031/Mum/2021 decided on 03-11-2022 and ITA No. 1820/Mum/2022 decided on 16-01-2023
Assessment Year 2017-18 and 2018-19.
Case: CMA CGM SA v. Asstt. CIT 2023 TaxPub(DT) 3580 (Mum-Trib)
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