TMI BlogTaxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from...Taxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from the charter of vessel 'Smit Borneo' cannot be treated as royalty and direct the assessing officer to delete the addition - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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