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High Court examines taxation of slot charter income under India-UK DTAA, focusing on Section 44B vs. Sections 28-43.

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....India-UK DTAA - income on account of slot chartering - taxable u/s 44 B OR 28 to 43 - Article 9 of the Indo-U.K. DTAA includes slot charters/slot hire agreements as availed of and utilized in these cases - HC....

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