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2013 (10) TMI 1349 - SCH - Income TaxIndia-UK DTAA - income on account of slot chartering - Taxability u/s 44 B OR 28 to 43 - Whether on the facts and circumstances of the case and in law the income of the assessee by way of slot chartering would form a part of income from operations of ships exempt under Article 9 of the Tax Treaty between India and UK.
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