Shipping business of non-residents - occasional shipping ...
Assessee's Shipping Business Classified as Occasional; Falls u/s 172(7) of Income Tax Act, Not 172(4).
November 17, 2012
Case Laws Income Tax AT
Shipping business of non-residents - occasional shipping business or regular shipping business - the case of the assessee falls u/s 172(7) and not u/s 172(4). - HC
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