#section 90
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225 articlesIncome 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
Disallowance u/s. 14A while computing book profit u/s. 115JB is not tenable
Income Tax
Income Tax
Treaty Benefits Cannot Be Denied Without Cogent Evidence: ITAT Delhi
Income Tax
Income Tax
Bombay HC Upholds Mauritius DTAA Benefit for Bid Services Division
Income Tax
Income Tax
AO Cannot Presume International Transaction Merely Based on High AMP Spend
Income Tax
Income Tax
FTC Cannot Be Denied If Form 67 Filed late but Before Assessment Completion
Income Tax
Income Tax
FTC Eligibility Upheld: ITAT Confirms Form 67 Due Date Amendment
Income Tax
Income Tax
Trial Run Power Receipts Are Capital in Nature – ITAT Rejects Revenue’s Tax Claim
Income Tax
Income Tax
ITAT Bangalore Allows Foreign Tax Credit Despite Delay in Form 67 – Non-filing Along with Return is Only a Technical Lapse
Income Tax
Income Tax
Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning
Income Tax
Income Tax
Notice u/s 148 After 3 Years Needs Pr.CCIT Approval – ITAT Says Sanction by Pr.CIT Invalid, Reopening Quashed
Income Tax
Income Tax
