|Income Tax Appellate Tribunal
Article 8 India-China DTAA | Inland Haulage Charges Integral to International Shipping Profits Are Tax-Exempt : ITAT Mumbai
The ITAT Mumbai has ruled that Inland Haulage Charges received by non-resident shipping companies are exempt under Article 8 of the India-China DTAA because they are inseparable from the operation of ships in international traffic. This clarifies that ancillary land-based logistics supporting global shipping routes qualify for treaty protection, significantly benefiting foreign container lines operating in India.