APL Co. Pte. Ltd. VERSUS Deputy Director of Income-tax (International Taxation), 1(1) - Income Tax - ITAT MUMBAI - Tri - Eligibility for claiming any advantage under Article 8 of the India-Singapore Treaty - Assessee is in the business of sea faring cargo business having base, and tax base at Singapore. The assessee operates its ships/vessels round the world - In so far as business of the assessee with India is concerned, it operates its vessels in Singapore Chennai Sector, which is known as Mad................................... Income Tax - Case Laws
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