#section 90
Log in to FollowEvery article filed under the “section 90” tag — analysis, news and updates.
235 articlesIncome 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
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
Operating Lease, Not Financial Lease – Aircraft Lease Rentals Not Taxable in India
Income Tax
Income Tax
Receipt for sale of copyrighted IFE video/audio content, not royalty: ITAT Delhi
Income Tax
Income Tax
Mere Receipt of Salary in India not Trigger Tax if Services Rendered Overseas
Income Tax
Income Tax
