ITAT Holds Safe Harbour Rules Cannot Be Applied Mechanically to Earlier Assessment Year:
The ITAT Mumbai rejects 20% safe harbour mark-up for Technical Services and grants relied to State Bank of India.
ITAT Allows Several Tax Claims of State Bank of India
Saima
Sep 15, 2026
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ITAT Holds Safe Harbour Rules Cannot Be Applied Mechanically to Earlier Assessment Year
The ITAT Mumbai rejects 20% safe harbour mark-up for Technical Services and grants relied to State Bank of India.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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