#section 90
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235 articlesIncome Tax
Income Tax
Transfer Pricing Assessments Quashed as Time-Barred Despite DRP Directions
Income Tax
Income Tax
DRP Route Cannot Extend Statutory Time Limit Under Section 153
Income Tax
Income Tax
Assessment Quashed as Final Order Passed Beyond Section 153 Time Limit: ITAT Hyderabad
Income Tax
Income Tax
Section 144C doesn’t extend outer time limit: ITAT Hyderabad quashes TP final order as barred by limitation
Income Tax
Income Tax
ITAT Confirms FTC Allowance Under Section 90/91 for Investments Held Abroad
Income Tax
Income Tax
ITAT Orders Re-Examination of FTC Denial Due to Form 67 Mistake
Income Tax
Income Tax
Late Form 67 Filing Not a Bar to FTC – Rs. 110 Cr Relief Upheld by Tribunal
Income Tax
Income Tax
Section 153 Overrides Section 144C – Time-Barred Order Quashed
Income Tax
Income Tax
Ex Parte Order Set Aside: Mumbai ITAT Restores Form-67 FTC Claim Appeal for Fresh Hearing
Income Tax
Income Tax
Protective Additions Must Be Evidence-Backed: ITAT Deletes Foreign Account Claim
Income Tax
Income Tax
TP Adjustment Partly Set Aside: Incorrect Filters, Wrong Comparables & Netting-Off Reassessed
Income Tax
Income Tax
Entire Foreign Tax Credit allowed inspite of NIL taxability on account of 10A exemption
Income Tax
Income Tax
No 143(1) Show-Cause Issued: ITAT Quashes ₹5.73 Cr Demand for TDS Mismatch
Income Tax
Income Tax
