Bengal Tiger Line Pte Ltd. Vs DCIT (ITAT Chennai)

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Last updated: 10 December 2020
Quick Summary
This case involves Bengal Tiger Line Pte Ltd. appealing a tax assessment on its international shipping income. The company argues that under Article 8 of the India-Singapore Double Taxation Avoidance Agreement (DTAA), such income should only be taxed in Singapore, its country of residence, not in India. The appeal challenges the Assessing Officer's and Dispute Resolution Panel's decision to tax this income in India.

Court :
ITAT Chennai

Brief :
This appeal filed by the assessee is directed against the final assessment order passed by the Assessing Officer u/s.143(3) read with section 144C(13 ) of the Income Tax Act, 1961 (hereinafter the ‘Act’) dated22.11.2019, which in turn passed in pursuant to directions of the Dispute Resolution Panel (DRP)-2, Bengaluru u/s.144C(5) of the Act dated 23.09.2019 and pertains to assessment year 2015-16.

Citation :
I.T.(TP)A.No.11/CHNY/2020

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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