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[Opinion] Interplay of Section 144C(13) and Section 153(3)

[Opinion] Interplay of Section 144C(13) and Section 153(3)

D.C. Agrawal – [2025] 170 taxmann.com 235 (Article) 1. Introduction In the case of Shelf Drilling Ron Tappmeyer Ltd. v. ACIT (IT)[2023] 153 taxmann.com 162 (Bombay), the petitioner, a Cayman Islands-incorporated company headquartered in Dubai and engaged in...