Section 172 : Tugging of Ship of Non Resident Not Covered

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The assessee company was dealt with as an agent of ‘M’ an effective tug under section 163 by the Assessing Officer. After that, assessment under section 143 (3), read with section 5 (2) (b) came to be made at an overall income of Rs.9,80,392. One ship called ‘K’ which was in the port of Navlakhi…

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