#section 90
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235 articlesIncome 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
Rule 128(9) not provide for denial of FTC in case of delay in filing Form No. 67
Income Tax
Income Tax
Foreign Tax Credit: Filing of Form No. 67 is not mandatory but directory
Income Tax
Income Tax
Foreign Tax credit- How to claim and remember to file Form 67
Income Tax
Income Tax
Singapore Entity can carry forward short-term capital losses
Income Tax
Income Tax
