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Deputy Commissioner of Income Tax  v. JSW Ltd.  (Assessment Year: 2013 – 14) IT APPEAL NOS. 6103 & 6264/MUM/18                                                     14.05.2020   BACKGROUND  Cross appeals have been filed by the Assessee and the Assessing Officer (AO), against the order dated 01.08.2018 passed by the CIT(A) in the matter of assessment under Section 143(3) of the...


INTRODUCTION MAP is an alternate mechanism available to taxpayers for resolving disputes which are giving rise to double taxation whether juridical or economic in nature. The agreement for avoidance of double taxation between the countries would give authorization for assistance of Competent Authorities in the respective jurisdiction under MAP. In the context of OECD Model...

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