Benefit of Article 8 of India-Singapore DTAA shall be allowed when Vessel Handling Charges were allowed to Tax by Indian Entity: ITAT [Read Order]

Benefit - India-Singapore DTAA - Vessel Handling Charges - Tax - Indian Entity-ITAT-TAXSCAN

The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that the benefit of Article 8 of the India Singapore DTAA shall be allowed when vessel handling charges were allowed to be taxed by the Indian Entity. During the hearing, it transpires that the assessee has assailed the reassessment proceedings, inter-alia, on the legal…

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