Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
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