#section 90
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235 articlesIncome Tax
Income Tax
ITAT Delhi Restricts 100% Section 40(a)(i) Disallowance to 30% Under DTAA
Income Tax
Income Tax
Exempt Dividend Cannot Be Taxed Due to Wrong ITR Schedule Reporting: Mumbai ITAT
Income Tax
Income Tax
ITAT Delhi Allows Foreign Tax Credit on Overseas Legal Fees
Income Tax
Income Tax
Pune ITAT Restores Foreign Tax Credit Claim Despite Incorrect Form 67 Disclosure
Income Tax
Income Tax
Section 148A Proceedings Invalid for Failure to Supply Information & Material: ITAT Kolkata
Income Tax
Income Tax
ITAT Hyderabad Remands ₹1.45 Crore Foreign Bank Credit Addition for Fresh Adjudication
Income Tax
Income Tax
Hyderabad ITAT: Belated Filing of Form 67 Cannot Defeat Foreign Tax Credit under Section 90 and DTAA
Income Tax
Income Tax
Foreign Tax Credit Allowed Despite Delayed Filing of Form 67: ITAT Delhi
Income Tax
Income Tax
Foreign Tax Credit Can’t Be Denied for Technical Lapses if Form 67 Was Timely Filed: Bengaluru ITAT
Income Tax
Income Tax
ITAT Allows Refund of DDT Above 10% Treaty Rate Under India–Switzerland DTAA
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied for Delayed Form 67 Filing: ITAT Mumbai
Income Tax
Income Tax
India’s MLI Problem: Ratified, But Not Notified
Income Tax
Income Tax
Cost-to-Cost Overseas Reimbursements Without Profit Element Not Taxable as FTS: ITAT Delhi
Income Tax
Income Tax
