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Case Law Details

Case Name : CIT Vs. Trans Asian Shipping Services (P) Ltd. (Supreme Court)
Appeal Number : Civil Appeal No. 5869 Of 2016
Date of Judgement/Order : 05.07.2016
Related Assessment Year :
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To recapitulate briefly, the assessee is a company as defined under Section 2(17) of the Act and is also in the business of operating qualifying ship(s). It is also not in dispute that it owns a qualifying ship and fulfillment of this condition permits the assessee to exercise its option for computation of income fro

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