Corporate TaxArticle·22 July 2026
Inland Haulage Charges gets DTAA relief
By J the App
Executive Summary
The Mumbai Bench of the ITAT held that Inland Haulage Charges (IHC) are part of the composite activity of transportation of goods in international traffic.
Consequently, the income was held to be taxable only in China under Article 8 of the India-China DTAA and not in India.
Domain | Corporate Tax | International Tax
Background
COSCO Container Lines,...
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