{"id":31068,"date":"2022-12-10T12:38:44","date_gmt":"2022-12-10T07:08:44","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hapag-lloyd-ag-v-dcit-it-2022-194-itd-20-mum-trib\/"},"modified":"2022-12-10T12:38:44","modified_gmt":"2022-12-10T07:08:44","slug":"hapag-lloyd-ag-v-dcit-it-2022-194-itd-20-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hapag-lloyd-ag-v-dcit-it-2022-194-itd-20-mum-trib\/","title":{"rendered":"Hapag-Lloyd AG. v. DCIT (IT) (2022) 194 ITD 20 (Mum.)(Trib.)"},"content":{"rendered":"<p>Held that\u00a0 freight income received on account of transportation of cargo on vessel under slot arrangement is eligible for benefit of exemption under article 8.\u00a0 (AY. 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Shipping inland waterways transport and air transport-Freight income received on account of transportation of cargo on vessel under slot arrangement basis is eligible for benefit of exemption to assessee under article 8 of DTAA between India and Germany. DTAA-India-Germany.  [Art. 8] <\/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":[21],"tags":[],"class_list":["post-31068","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-856","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31068","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=31068"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31068\/revisions"}],"predecessor-version":[{"id":31069,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31068\/revisions\/31069"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}