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DTAA provisions must be treated as law and followed by Indian courts, notwithstanding what may be contained in the Income Tax Act to the contrary, unless more beneficial to the assessee.
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 9
Income-tax Appellate Tribunal, New Delhi: Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening
Taking another step towards e-governance and encouraging participation of citizen as stakeholders in curbing tax evasion, the Central Board of Direct Taxes
Income Tax Appellate Tribunal, Mumbai (ITAT): Dealing with the issue on nature, scope, and explanation Section 263 (2)(a) to the effect that
In view of the challenges faced by taxpayers in meeting the statutory and regulatory compliances due to the outbreak of COVID-19, the
Income Tax Appellate Tribunal (ITAT), Mumbai: The Bench of Pramod Kumar (Vice President) and Pavan Kumar Gadale (Judicial Member) allows Foreign Tax Credit
Central Information Commission (CIC): Neeraj Kumar Gupta (Information Commissioner) decided whether disclosure of income tax returns of the husband to wife under RTI
Kerala High Court: Vinod Chandran J., while answering the law points in favour of the Revenue department, restrained from any recovery of
Delhi High Court: Suresh Kumar Kait, J., while addressing the present matter, observed that, Providing information regarding an ongoing investigation to its informer
by Shubhangi Agarwal*
The Income Tax Department has carried out a search and seizure action on 14-10-2020 in the case of a leading advocate practicing
Patna High Court: In a petition alleging Section 234E of the Income Tax Act, 1961 to be unconstitutional, ultra vires and in
Central Board of Direct taxes notifies a clarification that the imposition of a charge on the prescribed electronic modes under Section 269
Income Tax Appellate Tribunal, Hyderabad: Dealing with the issue on accommodation entries and bogus purchases, the Tribunal has said that the entire
Supreme Court: Dealing with the question as to whether disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 is confined/limited to
Income Tax Appellate Tribunal (ITAT), Mumbai: Explaining the law on disallowance u/s.40(a)(ia), the Tribunal has said that if the payees have included
Supreme Court: The 2-judge bench of AM Khanwilkar and Dinesh Maheshwari, JJ has held that for bringing any particular foreign exchange receipt
Supreme Court: In some relief to the financially stressed telecom giant Vodafone Idea, the bench of UU Lalit and Vineet Saran, JJ