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)