#section 90
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225 articlesIncome Tax

Income Tax
ITAT Allows Foreign Tax Credit for Taxable Employment Bonus
Income Tax

Income Tax
Business profit not taxable in India in absence of Permanent Establishment
Income Tax

Income Tax
Dividend earned from Egypt would not be taxable in India as per DTAA: ITAT
Income Tax

Income Tax
Pre-clinical laboratory services by non-resident to Indian Customers not chargeable to tax in India
Income Tax

Income Tax
Determination of ALP of intra group services as NIL not sustained as reasonable documents maintained
Income Tax

Income Tax
Delay in filing return and Form No. 67 is not fatal to claim Foreign Tax Credit
Income Tax

Income Tax
KVSS Determination Shields from Reassessment: Bombay High Court
Income Tax

Income Tax
Section 44BB has no application in absence of Permanent Establishment
Custom Duty

Custom Duty
Customs: Section 112(a) Penalty on overseas supplier imposable as offences committed within Indian territory
Income Tax

Income Tax
Denial of Foreign Tax Credit merely because Form 67 furnished after due date of return filing is unjustified
Income Tax

Income Tax
Assessment order passed u/s 143(3) beyond time limit prescribed u/s 153 is time barred
Income Tax

Income Tax
Foreign tax credit against form 67 filed before completion of assessment is duly allowable
Income Tax

Income Tax
Form 10F – Information to be provided under Section 90(5) & 90A(5)
Income Tax

Income Tax
