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Income Tax - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

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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