Computation of profit earned by non-resident from Shipping ...
Case Laws Income Tax
March 2, 2016
Computation of profit earned by non-resident from Shipping business u/s 44B - service tax collected by the assessee would form part and parcel of the aggregate amount as specified in Sub-section (2) of section 44B of the Act for the purpose of determining the profits and gains of the assessee’s business under this section - AT
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