CHINA SHIPPING CONTAINER LINES (HONG KONG) CO. LTD. vs ASSISTANT DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)
Whether service tax collected by a non-resident shipping company should be included in gross receipts for computing presumptive income under section 44B of the Income Tax Act --- Held Yes. Whether interest under section 234B can be levied when tax was deductible at source --- Held No.
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