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Assessment under section 172(4) - vessel MT Alabra - entire freight income of the assessee which is only from operation of ships in international traffic is taxable only in Singapore. The Assessing Officer was thus in error in bringing the same to tax in India. - Tri

Income Tax - Assessment under section 172(4) - vessel MT Alabra - entire freight income of the assessee, which is only from operation of ships in international traffic, is taxable only in Singapore. T .....

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