Tonnage Tax Scheme - delay of 4 days - time stipulation in ...
Four-Day Delay in Tonnage Tax Scheme Compliance Accepted; Section 115VP(2) Deemed Directory, Not Mandatory.
March 20, 2013
Case Laws Income Tax HC
Tonnage Tax Scheme - delay of 4 days - time stipulation in section 115VP(2) is held to be directory and therefore it would be sufficient if it is substantially complied with by the assessee - Revenue directed to consider the application - HC
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