IQVIA AG,SWITZERLAND V. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION) - 2(2)(1), MUMBAI
ITA 3359/MUM/2023
2020-2021
Pronouncement Date: -
Result: Assessee
Set asideBusiness incomeRetrospective amendmentRule of consistencyAdvance rulingDouble taxation relief
143(3)142(1) 234B