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ITAT Holds Indian Branch and Head Office Cannot Be Treated as Separate Entities for Domestic Tax Purposes

ITAT Holds Receipt of Sale Consideration Through Banking Channel Cannot Be Treated as Unexplained Credit Without Proper Examination of Transaction

ITAT Allows Foreign Tax Credit of Rs. 13.91 Lakh Holding Late Filing of Form 67 Cannot Deny FTC Claim

ITAT Deletes Penny Stock Addition Without Direct Evidence Against Assessee

ITAT Deletes FTS Addition on Business Support Services Under India-Singapore DTAA
