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