Allowing the appeal of the assessee the Tribunal held that ;Inland Haulage Charges ( IHC) being part of income derived from operation of ship in international traffic is exempt under article 9 of India-France DTAA; hence, not taxable in India.( AY.2013-14)
Delmas S.A.S. v. DCIT (2018) 171 ITD 373 /(2019) 197 TTJ 1 (UR) / 67 ITR 44 (SN)(Mum) (Trib.)
S. 44B : Shipping business – Non-residents – Inland Haulage Charges ( IHC)- Income derived from operation of ship in international traffic- Not taxable in India – DTAA- India -France [ Art.9 ]