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

Income Assessment for Shipping Companies: Slot Charters as "Operating Ships" u/s 115VB of the Income Tax Act.

July 8, 2016

Case Laws Income Tax SC

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

Income Assessment for Shipping Companies: Slot Charters as "Operating Ships" u/s 115VB of the Income Tax Act.

July 8, 2016

Case Laws Income Tax SC

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