#section 90
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225 articlesIncome 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
Karnataka HC Quashes Non-Faceless Section 148A Reassessment Notices by Jurisdictional AO
Income Tax

Income Tax
ITAT Bangalore Allows Foreign Tax Credit Despite Late Form 67 Filing
Income Tax

Income Tax
Delay in filing From 67 is only procedural lapse: Madras HC
Income Tax

Income Tax
Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
Income Tax

Income Tax
Foreign Tax Credit cannot be denied merely for delayed filing of Form No. 67: ITAT Jaipur
Income Tax

Income Tax
Delay in filing Form 67 cannot be sole reason for denial of Foreign Tax Credit
Income Tax

Income Tax
No tax leviable in India for salary income for services rendered in China
Income Tax

Income Tax
Foreign Tax Credit cannot be denied for delayed filing of Form 67: ITAT Mumbai
Income Tax

Income Tax
Receipt of payment cannot be qualified as FTS merely because service require technical expertise
Income Tax

Income Tax
Denial of Foreign Tax Credit merely due to delay in filing Form 67 not justifiable
Company Law

Company Law
