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Income from Slot Chartering Must Be Assessed u/s 44B; AO's Exclusion Due to Missing Details Incorrect.

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....Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself can not be a ground - income from slot hire agreements fall within section 44B they must be held to be within the ambit of Article 9(1) - AT....

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