#section 90
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225 articlesIncome Tax
Income Tax
Denial of FTC as income not offered to tax in the considered year not justifiable
Income Tax
Income Tax
Foreign Tax Credit cannot be denied for Delay in Filing Form 67: ITAT Ahmedabad
Income Tax
Income Tax
Directs CIT(A) to decide denial of FTC with other pending appeal of same assessment year: ITAT Ahmedabad
Income Tax
Income Tax
Hire Charges of vessel did not constitute ‘Royalty’ under India-Singapore DTAA as it was business income
Income Tax
Income Tax
An intangible property cannot constitute a Permanent Establishment: Delhi HC
Income Tax
Income Tax
No denial of FTC claim due to procedural delay in filing Form 67
Income Tax
Income Tax
Denial of relief u/s. 90 for delay in filing of Form 67 not justified: ITAT Kolkata
Income Tax
Income Tax
Late filing of Form 67 couldn’t override rights under DTAA
Income Tax
Income Tax
Denial of FTC for delay in filing of Form No. 67 not justified: ITAT Kolkata
Income Tax
Income Tax
Delay of 1809 days condoned on reasonable cause shown: ITAT Bangalore
Income Tax
Income Tax
Receipts from sale of software license being business income is not taxable in India: ITAT Delhi
Income Tax
Income Tax
Foreign Tax Credit eligible for taxes withheld in Japan: ITAT Mumbai
Income Tax
Income Tax
Payment by Google Ireland not in nature of royalty is not taxable in India: ITAT Bangalore
Income Tax
Income Tax
