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    <title>Ocean Freight Expenses Paid to Non-Resident Shipping Company Governed by Section 172, Overriding Sections 194C and 195.</title>
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    <description>Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT</description>
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      <description>Disallowance of Ocean Freight Expenses paid by the assessee company to a non resident shipping company - provisions of section 172 shall apply and those of Sections 194 C and 195 will not apply - AT</description>
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