Judgements and Orders, Supreme Court and High courts of India

Indo-Canadian DTAA is based on UN Model - Profits not only attributable to PE but also arising out of sales in other contracting State are taxable in India : ITAT

Section 5, read with section 9, of the Income-tax Act, 1961 - Income - Accrual of - Assessment year 1998-99 - Whether provisions of section 5(2) make it clear that under Act so far as foreign companies are concerned, taxable unit is a foreign company

Held that interest paid by the investment company on funds borrowed for purchase of shares, irrespective of the fact whether such shares were to be held as stock in trade or investment or for acquiring controlling interest in other companies, was ded

Transfer of immovable property - capital gains - To attract clause (v) of Sec 2(47), it is not necessary that full sale consideration is received by the owner : Advance Ruling

Case Fact: Whether assessee is entitled to interest on refund due on account of payment of excess self assessment tax u/s 140A?

section 90 of the income-tax act, 1961, read with article 25 of the indo-korea dtaa - double taxation relief - where agreement exists - assessment years 1997-98 and 1998-99 - assessee-bank was based in korea - Assessing Officer rejected assessee's cl

Section 89 read with section 10(10C) of the Income-tax Act, 1961 - Salaries - Relief available when salary is paid in arrears or in advance - Assessment years 2001-02 and 2002-03 - Assessee, a bank employee, opted for retirement under Voluntary Retir

Section 201 read with section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Consequence of failure to deduct or pay – Assessment years 1998-99 to 2002-03 – Assessee paid to some of its employees vehicle expenses reimbursements on bas

Section 254, read with section 263, of the Income-tax Act, 1961 - Appellate Tribunal - Powers of - Assessment year 1986-87 - Whether where Commissioner passed an order under section 263 directing disallowance of additional commission on ground that A

Section 245R of the Income-tax Act, 1961 - Advance ruling - Procedure on receipt of application for - Assessment years 2005-06 and 2006-07 -Whether in order to decide whether question raised in application is already pending before income-tax authori