IHC is part of Income from Operation of Ships in International Traffic under India- France DTAA, not Taxable: ITAT [Read Order]

IHC - Income - Income from Operation - Ships - International Traffic - India- France DTAA - DTAA - taxable - ITAT - Taxscan

The Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ), held that Inland Haulage Charges (IHC) is part of income from operation of ships in International Traffic under India- France Double Taxation Avoidance Agreement (DTAA) and is not taxable in India. During the year under consideration, out of the total revenue, the assessee,…

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