Consideration / fees for technical services - There is no ...
Technical Service Costs Lacking Profit Element Not Taxable in Shipping Business Context.
May 8, 2015
Case Laws Income Tax HC
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
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