OCEAN SPARKLE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD
ITA 744/HYD/2025[2020-21]Status: DisposedITAT Hyderabad07 Nov 2025AY 2020-21
Section 115VSection 143(3)Section 144BSection 263Section 37(1)
disallowance is required\nto be made in respect of the amounts allocated to Tonnage Tax Division in\nas much as the income thereof is computed under the Tonnage Tax\nScheme in accordance with \"Chapter XII G SPECIAL PROVISIONS\nRELATING TO INCOME OF SHIPPING OF COMPANIES, Section 115V
