The Resource AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92

AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92

Label
AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
Title
AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
Subject
Language
eng
Summary
Judgment by the Income Tax Appellate Tribunal, Mumbai dated 27 January 2003. The case deals with the interpretation of the India-Denmark double taxation agreement. Whether charges paid between shipping firms for part-voyages 'derived from operation of shipping' and whether particular provisions excluded general provisions
Citation source
In: International tax law reports. - London. - Vol. 7 (2004),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • treaty interpretation
  • shipping
Label
AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
Instantiates
Publication
Label
AP Møller, Maersk Agency India Pvt Ltd v Deputy Commissioner of Income Tax, Special range 31 : ITA no. 4372/BOM/92
Publication

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