CHINA SHIPPING CONTAINER LINES (HONG KONG) CO. LTD. vs ASSISTANTDIRECTOR 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 but not deducted by the payer --- Held No.
š Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.