Home /
Assessee's Shipping Business Classified as Occasional; Falls u/s 172(7) of Income Tax Act, Not 172(4).
X X X X Extracts X X X X
X X X X Extracts X X X X
....Shipping business of non-residents - occasional shipping business or regular shipping business - the case of the assessee falls u/s 172(7) and not u/s 172(4). - HC....