TMI BlogTonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and...Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied with by the assessee - Revenue directed to consider the application - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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