#section 90
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235 articlesIncome 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
Comparative Analysis: Section 89 vs Section 90 under Companies Act, 2013
Income Tax
Income Tax
Benefit of explanation (ix) of section 153B not available as reference to Indo-Swiss DTAA invalid
Income Tax
Income Tax
Capital Gain on sale of rights entitlement was exempt as per Article 13(6) of India-Ireland DTAA
Income Tax
Income Tax
Foreign tax credit cannot be denied for mere delay in filing of Form No. 67: ITAT Kolkata
Income Tax
Income Tax
