Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a...

Applicability of TP provisions of Chapter-X on Tonnage Tax Scheme(TTS) of the Chapter XII-G - TTS is a separate code by itself containing changing provision as well as method of computation of income and not dependent on receipt or expenditure - alter an expenditure invoking chapter-X (TP) has no bearing on the income of assessee - TP provision is not applicable .....

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