7.4. In DCIT v. Shri Shah Rukh Khan

93 Taxmann.com 320Income Tax Appellate Tribunal2018#3950 most cited

What is 7.4. In DCIT v. Shri Shah Rukh Khan authority for?

A notification issued by the CBDT under Section 90(3) of the Income-tax Act does not have a superseding effect over a Double Taxation Avoidance Agreement (DTAA) entered into between India and another country. The taxability of income from immovable property under Article 6 of the India-UAE DTAA, read with CBDT Notification No. 91 dated 28.08.2008, is examined in this context.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

DCIT v. Shri Shah Rukh Khan · 2018 · ITAT · section 90(3) · section 271(1)(c) · DTAA India UAE · Notification 91 2008 · taxability of immovable property income · Article 6 DTAA · superseding effect of notification over DTAA

Issues it is cited on

Judgments citing 7.4. In DCIT v. Shri Shah Rukh Khan

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7.4. In DCIT v. Shri Shah Rukh Khan (93 Taxmann.com 320) — Cited in 30 Judgments | BharatTax