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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Assessment of income of shipping companies - Qualifying ship - ...

Income Tax

July 8, 2016

Assessment of income of shipping companies - Qualifying ship - whether a slot charter can be treated as 'operating ships' within the meaning of Section 115VB of the Act? - slot charter is specifically included as an instance of a ship chartered by the company. - SC

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