Dismissing the appeal of the revenue the Court held\u00a0 that the Tribunal, on the issue of applicability of article 24, held that the limitation of benefit provided under article 24 would not be applicable in the case at hand and primarily relied upon a certificate or confirmation dated February 21, 2013 given by the Inland Revenue Authority of Singapore. The Tribunal was right, and no question of law arose from its order. The Department raised the question whether the Tribunal was right in allowing the benefit in respect of freight receipts from 97 ships under article 8 of the Double Taxation Avoidance Agreement even though article 8(4) of the Double Taxation Avoidance Agreement required the assessee to be the owner, lessee or charterer of the ship. Held that no substantial question of law arose.(AY. 2008-09, 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Shipping business-Freight charges collected in India-Certificate from tax authorities that amount was assessable in Singapore-Earning not taxable in India-DTAA-India-Singapore-(1994) 209 ITR (St.) 1) [S.44B, Art. 24] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60243","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fFF","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60243","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=60243"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60243\/revisions"}],"predecessor-version":[{"id":60244,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60243\/revisions\/60244"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}