Supreme Court of India
M/s. Kanchanganga Sea Foods Ltd. v. Commissioner of Income Tax
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: ss.5(2), 195, 201 - Receipt by Non resident Company - Chargeability to tax - On facts, assessee obtained permit to carry fishing operations - Non resident Company agreed to provide fishing trawlers to the assessee - Charter fee payable to Non Resident Company by way of 85% of gross earning from sale of fish - Chartered vessels with entire catch brought to Indian port - Payment of charter fee to the Non resident company in India after valuation and payment of local tax - Held: Receipt of charter fee by Non resident company was chargeable to tax - Assessee erred in not
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