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(2026) TaxCorp (INTL) 20072 (ITAT-MUMBAI)
Section 44C of the Income-tax Act, 1961, read with Article 7 of the India-UK DTAA; Section 40(a)(i) of the Income-tax Act, 1961, read with Section 195; Section 92C of the Income-tax Act, 1961, read with Article 13 of the India-UK DTAA - Expatriate salary paid by foreign HO for India-only employees escapes section 44C c...
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(2026) TaxCorp (INTL) 20072 (ITAT-MUMBAI)
Section 44C of the Income-tax Act, 1961, read with Article 7 of the India-UK DTAA; Section 40(a)(i) of the Income-tax Ac...
(2026) TaxCorp (INTL) 20069 (ITAT-MUMBAI)
Section 9(1)(v)(c) of the Income-tax Act, 1961; Section 14A of the Income-tax Act, 1961; Section 234B of the Income-tax...
(2026) TaxCorp (INTL) 20061 (ITAT-MUMBAI)
Section 90(2) of the Income-tax Act, 1961, read with Article 13(4A) of the India-Singapore DTAA - Each capital-gains tra...
(2026) TaxCorp (INTL) 20060 (ITAT-MUMBAI)
Section 92C of the Income-tax Act, 1961; Section 115JAA of the Income-tax Act, 1961; Section 143(3) read with Section 14...
(2026) TaxCorp (INTL) 20059 (ITAT-MUMBAI)
Section 147 read with Section 144C(13) of the Income-tax Act, 1961; Section 148A(b) and Section 148A(d) of the Income-ta...
(2026) TaxCorp (TP) 20071 (ITAT-DELHI)
Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961, read with Article 13(5) and Article 11(3) of the...
(2026) TaxCorp (TP) 20070 (ITAT-HYDERABAD)
Section 92CA of the Income-tax Act, 1961, read with Sections 143(3) and 144C(13) of the Income-tax Act, 1961 - Interest...
(2026) TaxCorp (TP) 20068 (ITAT-MUMBAI)
Section 92C of the Income-tax Act, 1961 - Government ownership alone sufficient to exclude a comparable under TNMM; faci...
(2026) TaxCorp (TP) 20067 (ITAT-CHENNAI)
Section 35(2AB) of the Income-tax Act, 1961 read with Section 35(1)(iv) of the Income-tax Act, 1961, Section 80IC of the...
(2026) TaxCorp (TP) 20066 (ITAT-DELHI)
Section 92C of the Income-tax Act, 1961, read with Rule 10B of the Income-tax Rules, 1962; Section 36(1)(va) of the Inco...
Deposits and Accounts - Accounts of Non-resident banks
Foreign Assets of Small Taxpayers- Disclosure Scheme Rules, 2026
Special Rupee Vostro Accounts (SRVAs)
Review of Circulars issued under Foreign Exchange Management Act, 1999 (FEMA)
Govt notifies amending Protocol to India-Sri Lanka DTAA
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