SC admits Revenue's SLP against Bom-HC ruling on shipping company's treaty relief

Jul 26,2017

SC admits Revenue’s SLP against Bombay HC judgement in case of A.P. Moller Maersk A/S (assessee, a Danish shipping co.) for AY 2006-07; HC had dismissed Revenue’s appeal and upheld ITAT order granting exemption under Article 9 of the India-Denmark DTAA on assessee’s slot chartering income; HC had relied on its co-ordinate bench ruling in Balaji Shipping UK Ltd. and held that such income had nexus with the operation of ships in international traffic; Sep...

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