fresh assessment under Section 143(3) of the Act. Thus,
insofar as assessment under Section 153C readread with Section ... section 153C
read with section 153A of the Act are governed by section 153A
153A(1) ,
according to which, six assessment year for assessment
fresh assessment under Section 143(3) of the Act. Thus,
insofar as assessment under Section 153C readread with Section ... section 153C
read with section 153A of the Act are governed by section 153A
153A(1) ,
according to which, six assessment year for assessment
fresh assessment under Section 143(3) of the Act. Thus,
insofar as assessment under Section 153C readread with Section ... section 153C
read with section 153A of the Act are governed by section 153A
153A(1) ,
according to which, six assessment year for assessment
fresh assessment under Section 143(3) of the Act. Thus,
insofar as assessment under Section 153C readread with Section ... section 153C
read with section 153A of the Act are governed by section 153A
153A(1) ,
according to which, six assessment year for assessment
fresh assessment under Section 143(3) of the Act. Thus,
insofar as assessment under Section 153C readread with Section ... section 153C
read with section 153A of the Act are governed by section 153A
153A(1) ,
according to which, six assessment year for assessment
sections (2) and (5) of section 115-V-I"
13. The qualifying ship has been defined in Section 115VD
which reads as under:-
115VD ... been issued by the Director-General of
Shipping under section 406 or section 407 of the Merchant
Shipping
sections (2) and (5) of section 115-V-I"
13. The qualifying ship has been defined in Section 115VD
which reads as under:-
115VD ... been issued by the Director-General of
Shipping under section 406 or section 407 of the Merchant
Shipping
term 'qualifying ship' is defined under section 115VD, which is as
under:--
"Section 115VD: Qualifying Ship - For the purposes of this Chapter ... been issued by the Director General of Shipping under section 406 or
section 407 of the Merchant Shipping
VSAT of ` 3,83,877/- and Transaction charges of `
9,55,407/- u/s 40(a)(ia), without appreciating the facts that
these were composite
benefit of deduction u/s 10B of the Income Tax Act, 1961 (the Act) for the
purpose of computing the deduction ... year under consideration, the assessee claimed deduction of Rs.
1,36,05,407/- u/s 10B of the Act being 90% of the export profit
