https://www.taxtmi.com/caselaws?id=219173 The tribunal upheld the decision that the assessee must produce a "valid certificate" for ships chartered under "slot charter" arrangements to benefit from Chapter XII-G. The tribunal also found no reason to interfere with the income computation by the AO due to the absence of a separate profit and loss account. As a result, both appeals by the assessee were dismissed. en-us Fri, 20 Jul 2012 00:00:00 +0530 Thu, 13 Sep 2012 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219173 The tribunal upheld the decision that the assessee must produce a "valid certificate" for ships chartered under "slot charter" arrangements to benefit from Chapter XII-G. The tribunal also found no reason to interfere with the income computation by the AO due to the absence of a separate profit and loss account. As a result, both appeals by the assessee were dismissed. Case-Laws Income Tax Fri, 20 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219173