#section 90
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225 articlesIncome 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
No Income Assessable as Assessee Not Beneficial Owner of Company: ITAT Delhi
Income Tax
Income Tax
Exemption u/s. 11 cannot be denied for bonafide error in ITR: ITAT Jaipur
Income Tax
Income Tax
HC Remands Case to Assess Viacom 18’s Transponder Payments as ‘Royalty’ Under India-US DTAA
Income Tax
Income Tax
Taxpayer ineligible for DTVSV Scheme against notice issued u/s. 148 as disputed tax not ascertained
Income Tax
Income Tax
Exempt LTCG Under India-Mauritius DTAA Not Adjustable Against Taxable Losses: ITAT Mumbai
Income Tax
Income Tax
Offshore supplies not taxable as Nokia Network OY doesn’t have PE in India
Income Tax
Income Tax
FTC Denial for mere delayed form 67 submission not justified: ITAT Pune
Corporate Law
Corporate Law
Section 10 of CPC empowers HC to decide second appeal only on questions framed
Income Tax
Income Tax
Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP
Income Tax
Income Tax
AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme
Income Tax
Income Tax
