TMI BlogSection 44BBB: Offshore Supply Contracts' Income Scope Limited by Sections 4, 5, and 9 of Income Tax Act.Amount received under the offshore supply contracts - Section 44BBB is computational provision and hence, it cannot enlarge the scope of total income which is otherwise provided in Section 4,5, & 9 of the Income Tax Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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