Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Shipping business of non-residents - occasional shipping business or regular shipping business - the case of the assessee falls u/s 172(7) and not u/s 172(4). - HC
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