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1. Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...

2. Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...

3. Income accrued in India - Capital gain - the new double taxation avoidance agreement has come into force much letter then the transaction took the place. In the new...

4. U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries...

5. Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly made subject to the provisions of the Act which...

6. Income accrued in India - receipts of the assessee from sale of software - In view of Section 90(2) of the Income Tax Act, the assessee opts for Double Taxation...

7. Residential status of assessee - The claim of the petitioner is totally misfound. The objective of the Treaty is to avoid double taxation and not to avoid taxation. In...

8. Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification

9. Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives - Notification

10. Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

11. Double taxation agreement - Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries - Japan - Amendment in Notification No....

12. TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double...

13. Double taxation of income - Single TDS certificate for two years - AT

14. Addition on interest income - Article 11(1) of India-Cyprus Double Taxation Avoidance Agreement (DTAA), which covers the instant situation provides for taxation of...

15. India-Mauritius Double Taxation Avoidance Agreement and related issues - Working Group to examine consequential issues arising out of amendment - Circular