Income from Carriage of Goods and for Operating Ship Taxable u/s 44B of Income Tax Act: ITAT [Read Order]

By Navasree A.M - On January 31, 2023 11:55 am - 2 mins read

Carriage of Goods - Income - Income from Carriage of Goods - Operating Ship - Income Tax Act - Income Tax - ITAT - taxscan

The bench of Amit Shukla and Gagan Goyal of Mumbai Income Tax Appellate Tribunal ruled that Income from carriage of goods and for operating ships is taxable under section 44B of the Income Tax Act, 1961. The assessee Nan Lian Ship Management LLC, a company incorporated in and tax resident of UAE and is engaged…

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