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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Income on account of slot chartering - u/s 44B - AO has erred in ...

Income Tax

September 2, 2013

Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself can not be a ground - income from slot hire agreements fall within section 44B they must be held to be within the ambit of Article 9(1) - AT

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