https://www.taxtmi.com/highlights?id=59120 Taxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from the charter of vessel 'Smit Borneo' cannot be treated as royalty and direct the assessing officer to delete the addition - AT en-us Mon, 09 Aug 2021 14:42:54 +0530 Mon, 09 Aug 2021 14:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59120 Taxability of receipts on hire of vessel on time charter basis - non existence of PE - the receipts from the charter of vessel 'Smit Borneo' cannot be treated as royalty and direct the assessing officer to delete the addition - AT Highlights Income Tax Mon, 09 Aug 2021 14:42:54 +0530 https://www.taxtmi.com/highlights?id=59120