https://www.taxtmi.com/acts?id=45728 An assessee who elects the safe harbour option for an eligible business is barred from invoking the mutual agreement procedure under a double taxation agreement in relation to that eligible business while the safe harbour option remains valid; the prohibition ceases only if the option is declared invalid under the safe harbour rule. en-us Mon, 02 Dec 2024 11:38:17 +0530 Thu, 05 Dec 2024 11:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45728 An assessee who elects the safe harbour option for an eligible business is barred from invoking the mutual agreement procedure under a double taxation agreement in relation to that eligible business while the safe harbour option remains valid; the prohibition ceases only if the option is declared invalid under the safe harbour rule. Act-Rules Income Tax Mon, 02 Dec 2024 11:38:17 +0530 https://www.taxtmi.com/acts?id=45728