https://www.taxtmi.com/caselaws?id=218495 The Tribunal dismissed all 40 appeals filed by the Revenue, confirming that the respondent should be assessed under normal provisions due to its regular shipping business and filing under Section 139(1). The Tribunal directed the jurisdictional AO to verify and assess the income from the 40 voyages under normal provisions as per Section 172(7). en-us Fri, 31 Aug 2012 00:00:00 +0530 Mon, 12 Feb 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218495 The Tribunal dismissed all 40 appeals filed by the Revenue, confirming that the respondent should be assessed under normal provisions due to its regular shipping business and filing under Section 139(1). The Tribunal directed the jurisdictional AO to verify and assess the income from the 40 voyages under normal provisions as per Section 172(7). Case-Laws Income Tax Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218495