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Section 90 of the Income Tax Act
Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]
September 25, 2024
ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]
September 2, 2024
Non-Resident’s Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]
May 17, 2024
Concerns Premature, says Income Tax Dept about India-Mauritius DTAA Amendment as Ratification Pending
April 15, 2024
Government modifies Article 13 of DTAA relating to Royalties and Fees for Technical Services with Spain
March 21, 2024
DTAAs not to be Enforced without Central Govt. Notification u/s 90 of Income Tax Act: Supreme Court in MFN Case [Read Judgement]
October 20, 2023
Foreign Tax Credit cannot be Denied if Form 67 Prescribed under Rule 128 of Income Tax Rules not Filed but filed before Completion of Assessment: ITAT [Read Order]
September 7, 2023
Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]
July 17, 2023
Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]
July 7, 2023
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