TMI BlogConsideration / fees for technical services - There is no profit element in the pro rata costs paid by...Consideration / fees for technical services - There is no profit element in the pro rata costs paid by the agents of the assessee to the assessee - the amounts paid by the agents to utilise the amount arose out of the shipping business cannot be brought to tax as sought to be done. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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