#section 90
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225 articlesIncome Tax

Income Tax
Denial of TDS credit to deductee due to non-deposit of TDS by deductor unjustified
Income Tax

Income Tax
Penalty u/s. 271(1)(c) unsustainable in absence of concealment of income or furnishing inaccurate particulars
Income Tax

Income Tax
Relief under Section 90 and Form 67 in Indian Income Tax: A Guide and Consideration for Belated Filing
Income Tax

Income Tax
Amount for use of transponder of telecommunication service charges doesn’t qualify as royalty
Income Tax

Income Tax
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Income Tax

Income Tax
Dividend received by company having PE in Oman is not taxable in India
Income Tax

Income Tax
Salary not taxable in India in terms of Article 15(1) of India-Netherland DTAA
Income Tax

Income Tax
Higher rate of tax in case of foreign company is not in violation of non-discrimination clause
Income Tax

Income Tax
Foreign tax credit eligible as form no. 67 filed before processing return
Income Tax

Income Tax
Foreign Tax Credit can’t be denied for late filing of Form 67
Income Tax

Income Tax
Section 115E Concessional Rate Inapplicable to INR Saving Account Share Acquisition
Income Tax

Income Tax
Disaster recovery playout services and up-linking services are not in nature of FTS under India-Singapore DTAA
Income Tax

Income Tax
KVSS Disputed Tax Amount Adjusted for Refunds and Non-Disclosure
Income Tax

Income Tax
