Taxability of receipts on hire of vessel on time charter basis - ...

Case Laws Income Tax

August 9, 2021

Taxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from the charter of vessel 'Smit Borneo' cannot be treated as royalty and direct the assessing officer to delete the addition - AT

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Taxability of receipts on hire of vessel on time charter basis - ...

Case Laws Income Tax

August 9, 2021

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