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TP provisions aren't applicable to companies opted for Tonnage Tax Scheme: Mumbai ITAT

June 5, 2019[2019] 107 taxmann.com 303 (Mumbai - Trib.)/[2019] 177 ITD 687 (Mumbai - Trib.)

TRANSFER PRICING: Transfer pricing regulations do not apply to assessee a Tonnage Tax Company to extent of operations carried out through operating qualifying ships where income is taxed under Tonnage Tax Scheme

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