Section 172:Whether Interest u/s 234B & 234C Can Be Charged ?

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The assessee is a non-resident company incorporated in the Republic of Malta and in the previous year, relevant to assessment year 1996-97 was engaged in shipping business in international traffic. Special provisions of section 172 of the Income-tax Act (hereinafter called ?Act?) were applicable and assessee paid or made necessary arrangement for payment of taxes…

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