LAWS(GJH)-2015-12-145

COMMISSIONER OF INCOME TAX Vs. TAURUS SHIPPING SERVICES

Decided On December 01, 2015
COMMISSIONER OF INCOME TAX Appellant
V/S
Taurus Shipping Services Respondents

JUDGEMENT

(1.) Revenue has filed these appeals raising identical question for our consideration which reads as under:

(2.) Briefly stated, the facts are that:

(3.) We noticed that the term 'international traffic' has been defined in Clause 3(h) of the DTAA in question and reads as under: