#section 90
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235 articlesIncome 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
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax
Income Tax
Capital gain not taxable in India since holding of foreign company is less than 10%: ITAT Mumbai
Income Tax
Income Tax
FTC granted as Form 67 filed within extended date of filing return of income: ITAT Chandigarh
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Income Tax
AO not Obliged to Rectify Under Section 154 Without Clear Data: ITAT Nagpur
Income Tax
Income Tax
