{"id":2349,"date":"2018-09-12T07:35:23","date_gmt":"2018-09-12T07:35:23","guid":{"rendered":"http:\/\/itatonline.org\/digest\/delmas-s-a-s-v-dcit-2018-171-itd-373-mum-trib\/"},"modified":"2019-04-22T00:10:31","modified_gmt":"2019-04-22T00:10:31","slug":"delmas-s-a-s-v-dcit-2018-171-itd-373-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/delmas-s-a-s-v-dcit-2018-171-itd-373-mum-trib\/","title":{"rendered":"Delmas S.A.S. v. DCIT (2018) 171 ITD 373 \/(2019) 197 TTJ 1 (UR) \/ 67 ITR 44 (SN)(Mum)   (Trib.)"},"content":{"rendered":"<p>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)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 44B : Shipping business &#8211; Non-residents \u2013 Inland Haulage Charges ( IHC)-   Income derived from operation of ship in international traffic- Not taxable in India &#8211; DTAA- India -France  [ Art.9 ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2349","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-BT","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2349","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2349"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2349\/revisions"}],"predecessor-version":[{"id":5088,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2349\/revisions\/5088"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}