HAPAG-LLYOD AKTIENGESELLSCHAFT,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 2(2)(2), MUMBAI, MUMBAI

ITA 8673/MUM/2025Status: DisposedITAT Mumbai05 June 2026AY 2023-2413 pages
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What were the facts?

The assessee, a German shipping company, claimed exemption for income from feeder vessels under the India-Germany DTAA. The Assessing Officer and DRP held this income taxable under Section 44B of the Income Tax Act, as it was not covered by Article 8 of the DTAA.

What did the Tribunal hold?

The Tribunal held that receipts from feeder vessels are eligible for exemption under Article 8 of the India-Germany DTAA, following consistent past decisions of the ITAT and High Court. Therefore, such income is not taxable in India.

What were the issues?

Whether income from transportation of cargo through feeder vessels is taxable in India or exempt under Article 8 of the India-Germany DTAA.

Which sections of the Income-tax Act were involved?

Section 44B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY & SHRI PRABHASH SHANKAR

For Appellant: Shri Paras Savla, Shri Pratik Poddar and Shri Shreyas Sardesai
For Respondent: Shri Krishna Kumar, Sr. DR
Hearing: 15.04.2026Pronounced: 05.06.2026

Per Saktijit Dey, Vice President:

Present appeal has been preferred by the assessee challenging the final assessment order dated 29.10.2025 passed under section (u/s.) 143(3) read with section 144C(13) of the Income Tax Act, 1961 (in short ‘the Act’) pertaining to Assessment Year (AY) 2023-24, in pursuance to directions of learned Dispute Resolution Panel (‘DRP’).

2.

Ground No.1 being of general in nature does not require adjudication.

2 Hapag LLyod

3.

At the outset, learned counsel appearing for the assessee submitted, once

The order continues below.

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