https://www.taxtmi.com/highlights?id=14223 Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself can not be a ground - income from slot hire agreements fall within section 44B they must be held to be within the ambit of Article 9(1) - AT en-us Mon, 02 Sep 2013 09:30:53 +0530 Mon, 02 Sep 2013 09:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14223 Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself can not be a ground - income from slot hire agreements fall within section 44B they must be held to be within the ambit of Article 9(1) - AT Highlights Income Tax Mon, 02 Sep 2013 09:30:53 +0530 https://www.taxtmi.com/highlights?id=14223