(2026) TaxCorp (INTL) 20163 (ITAT-MUMBAI)
Section 14A of the Income-tax Act, 1961, read with Section 44C of the Income-tax Act, 1961, Section 115A of the Income-tax Act, 1961, and Section 40(a)(i) of the Income-tax Act, 1961 - NOSTRO interest between Indian PE and Head Office is a self-to-self receipt, not income under domestic law; section 14A cannot be invok...
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