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Computation of profits in case of non-resident shipping companies.

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.... of non-resident shipping companies, Income-tax Officers are not allowing relief due to such companies under the relevant D.T.A. Agreements existing between India and other countries. 2. Our D.T.A Agreements with Federal Republic of Germany, Finland, France, Greece and Japan provide that the tax to be charged in India on the profits derived by operating ships in international traffic (as distinct....

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