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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

International shipping profits - although the assessee company ...

Case Laws     Income Tax

November 9, 2012

International shipping profits - although the assessee company had a PE in India in the year under consideration, the ships i.e. the property in respect of which shipping income was paid to the assessee company being not effectively connected with that PE - income not taxable in India - AT

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