Held, allowing the appeals, that the certificate dated January 9, 2013 issued by the Inland Revenue Authority of Singapore was considered by this court while deciding a similar issue of applicability of Article 8 vis-a-vis Article 24 of the India-Singapore Double Taxation Avoidance Agreement in the case of M.T. Maersk Mikage v. DIT (IT), (2017) 390 ITR 427 (Guj)(HC). The Tribunal ought not to have analysed the certificate in its order in the absence of any material on record and had made the observation with regard to the language of the certificate, more particularly, when this court had accepted the part of the certificate which certified that the income earned by STS from the operations carried out in ports at India was liable to be taxed at Singapore on accrual basis and as per Article 8 of the Double Taxation Avoidance Agreement, when the income accrued in Singapore and was taxed as such, the income would be exempt from tax in India. This court had further clarified that reference to Article 24 of the Double Taxation Avoidance Agreement in the certificate was nothing but an opinion of the Inland Revenue Authority of Singapore. The benefit of Article 8 of the Double Taxation Avoidance Agreement to the profits derived from the operation of ships in international traffic at Indian port would be governed by Article 8 and not Article 24, and the matter could not have been restored to the Assessing Officer. Even after remand, the Assessing Officer had not been able to bring anything on record to show that the certificate dated January 9, 2013 referred to and relied upon by this court in M.T. Maersk Mikage v. DIT (IT), (2017) 390 ITR 427 (Guj)(HC) for the applicability of article 8 was doubtful or not a genuine certificate. The order of the Tribunal so far as it related to restoring the matter to the Assessing Officer was quashed and set aside. The assessee was entitled to the benefit of Article 8 of the Double Taxation Avoidance Agreement and Article 24 of the Double Taxation Avoidance Agreement would not be applicable in the facts. The assessment order passed by the Assessing Officer after the order of remand passed by the Tribunal was therefore rendered infructuous. (AY. 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 172: Shipping business-Non-residents-Certificate issued by Inland Revenue Authority of Singapore stating that income derived from operation of ships in international traffic at Indian port would be governed by article 8 and not article 24 and was taxable in Singapore-Contents of certificate considered by court in earlier decision-Held, in absence of any other material on record to demonstrate veracity of certificate was doubtful Tribunal could not have restored matter to Assessing Officer merely on suspicion and doubts contrary to findings arrived at by this court in earlier decision-Assessment order passed consequent to remand quashed and set aside-DTAA-India-Singapore [S. 172(2),260A, Art, 8,24] <\/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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64312","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gJi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64312","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=64312"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64312\/revisions"}],"predecessor-version":[{"id":64313,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64312\/revisions\/64313"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}