#section 90
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225 articlesIncome Tax

Income Tax
ITAT Mumbai: Delay in Filing Form 67 Not Fatal-Foreign Tax Credit Cannot Be Denied on Technical Grounds
Income Tax

Income Tax
Penalty U/s 270A Held Premature – ITAT Bangalore Restores Matter Pending Quantum Outcome
Income Tax

Income Tax
Delay Condoned for FTC Claim: Pursuing Rectification is Valid Cause
Income Tax

Income Tax
FTC Cannot Be Denied for Late Form 67: Substantive Right Prevails
Income Tax![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
![Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation](https://taxguru.in/wp-content/uploads/2021/01/ITAT-DELHI.jpg)
Income Tax
Huntsman Investment [Netherlands] BV: When Does a Buy-Back Become a Corporate Reorganisation
Income Tax

Income Tax
Technical Handling Income from Aircraft Operations Not Taxable in India under India–France DTAA: ITAT Delhi
Income Tax

Income Tax
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
Income Tax

Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
Income Tax

Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax

Income Tax
Foreign Tax Credit (FTC) Allowed Despite Delay in Filing Form No. 67
Income Tax

Income Tax
ITAT Deletes Tax Addition Because Long-Term Share Investment Was Genuine, Not Penny Stock
Income Tax

Income Tax
Bogus Purchase Addition Deleted – Suspicion from STR Report Insufficient When Purchases Supported by Evidence
Income Tax

Income Tax
ITAT Indore Sets Aside FTC Disallowance as Form 67 Filed With Section 139(4) Return
Income Tax

Income Tax
