Singapore Taxation on MT Alabra Freight Income: Assessing Officer's Indian Taxation Attempt Found Erroneous u/s 172(4).

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....Assessment under section 172(4) - vessel MT Alabra - entire freight income of the assessee, which is only from operation of ships in international traffic, is taxable only in Singapore. The Assessing Officer was thus in error in bringing the same to tax in India. - AT....