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“Section 90(1)(a)(ii)”

Section References (mined)Section 90Section 90(1)(a)(ii)20 judgments

The decision most relied on for Section 90(1)(a)(ii) is Techno Shares and Stocks Ltd. v. CIT (327 ITR 323), cited in 130 judgments on BharatTax.

Leading authorities on Section 90(1)(a)(ii)

Techno Shares and Stocks Ltd. v. CIT
327 ITR 323 · 2010 · Supreme Court
130
citing judgments

Membership rights and business contracts, as 'business or commercial rights of similar nature' to a license or franchise, qualify as intangible assets eligible for depreciation under Section 32(1)(ii) of the Income-tax Act.

Areva T&D India Ltd. v. DCIT
345 ITR 421 · 2012 · High Court
97
citing judgments

Business contracts and commercial rights of similar nature qualify as intangible assets under Section 32(1)(ii) and are eligible for depreciation. The decision also affirms that goodwill is an intangible asset eligible for depreciation.

CIT v. Avtar Singh Wadhwan
247 ITR 260 · 2001 · High Court
53
citing judgments

Salary received by a non-resident for services rendered outside India accrues outside India and is not taxable in India. Only salary earned for work performed in India is regarded as income arising in India and is taxable.

Velankani Information Systems Ltd. v. DCIT
97 Taxmann.com 599 · 2018 · ITAT
24
citing judgments

Interest paid on delayed remittances of service tax is compensatory in nature and not a penalty hit by the Explanation to Section 37(1) of the Income Tax Act, 1961, making it a allowable business expenditure.

Welkin Telecom Infra (P.) Ltd. v. DCIT
142 Taxmann.com 146 · 2022 · ITAT
15
citing judgments

Interest paid under section 201(1A) for delayed payment of TDS is compensatory in nature and allowable as a business expenditure. TDS component paid on expenses incurred is not in the nature of income-tax of the assessee and therefore, no disallowance can be made under section 40(a)(ii).

DDIT (IT-II), Pune v. Serum Institute of India Ltd.
56 Taxmann.com 1 · 2015 · ITAT
15
citing judgments

Section 206AA, which mandates a higher TDS rate for non-residents without a PAN, cannot be applied retrospectively if tax was already deducted at lower rates as per DTAA provisions.

Cosmos Co-op Bank Ltd. v. DCIT
64 SOT 90 · ITAT
11
citing judgments

The cost of acquiring business or commercial rights, including a client base and licenses, can be considered intangible assets eligible for depreciation under Section 32(1)(ii) of the Income Tax Act.

Judgments citing Section 90(1)(a)(ii)

DCIT, Circle 3 4, Mumbai vs. Tata Consultancy Services Limited, Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 2244/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

Tata Consultancy Services Limited, Mumbai vs. Deputy Commissioner of Incometax 3(4), Mumbai

In the result, appeals of both, revenue and assessee are partly

ITA 1517/MUM/2025[2017-18]Status: DisposedITAT Mumbai30 Dec 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Ajay Chandra, CIT DR
Section 92CSection 92C(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

ACIT, Circle-2(1)(1), Mumbai vs. M/S Bank of India, Mumbai

In the result, appeal of the revenue is dismissed

ITA 1549/MUM/2023[2013-2014]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-2014

Bench: MS. SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

For Appellant: Shri P. J. Pardiwala, Sr. Advocate and Shri C. Naresh, CAFor Respondent: Shri Satya Pal Kumar, CIT DR
Section 10Section 115JSection 143(3)Section 14ASection 90

take credit of such taxes paid outside India if there are no Indian income-tax payable by the assessee. The provision of section 90(1)(a)(ii) cannot be interpreted to mean granting of refund of taxes by the India authorities to the assessee, paid by such assessee outside India

Bank of India, Mumbai vs. The ACIT-2(1)(1), Mumbai

ITA 1397/MUM/2023[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Ms. Suchitra Raghunath Kamble & Shri Girish Agrawal

Section 10Section 115JSection 143(3)Section 14ASection 90

take credit of such taxes paid outside India if there are no Indian income-tax payable by the assessee. The provision of section 90(1)(a)(ii) cannot be interpreted to mean granting of refund of taxes by the India authorities to the assessee, paid by such assessee outside India

DCIT Circle 4(2), New Delhi vs. Canon India Pvt. Ltd., New Delhi

In the result, to sum up and conclude:

ITA 1038/DEL/2023[2005-06]Status: DisposedITAT Delhi10 Nov 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

Section 90 of the Income-tax Act, India may enter into DTAA agreements to avoid double taxation. The mechanism of FTC under Section 90(1)(a)(ii) is expressly limited to granting credit against income tax payable in India. Where the income in question yields no taxable income ... exchequer. These questions have practical significance for multinational corporations and Indian resident companies with significant overseas operations and tax withholdings. 6. Under Section 90(1)(a)(ii) of the Income-tax Act, credit of foreign taxes is permitted only against Indian income-tax payable by the assessee on such income

Canon India Pvt. Ltd, Gurugram vs. Neac, Delhi

In the result, to sum up and conclude:

ITA 585/DEL/2021[2003-04]Status: DisposedITAT Delhi10 Nov 2025AY 2003-04

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 10ASection 143(3)Section 254Section 92C

Section 90 of the Income-tax Act, India may enter into DTAA agreements to avoid double taxation. The mechanism of FTC under Section 90(1)(a)(ii) is expressly limited to granting credit against income tax payable in India. Where the income in question yields no taxable income ... exchequer. These questions have practical significance for multinational corporations and Indian resident companies with significant overseas operations and tax withholdings. 6. Under Section 90(1)(a)(ii) of the Income-tax Act, credit of foreign taxes is permitted only against Indian income-tax payable by the assessee on such income

M/S Wipro Limited, Bnagalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

ITA 3115/BANG/2018[2014-15]Status: DisposedITAT Bangalore13 Jun 2024AY 2014-15
For Appellant: Sri Dhyan Chinnappa, Sr. A.R. and Sri Sandeep Huilgol, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 37(1)Section 90Section 90(1)(b)Section 91

taxation relief by way of credit in respect of the tax paid in the foreign jurisdiction. 39. Thirdly, in cases covered under section 90(1)(a)(ii) of the Act it is not a case of the income being subjected to tax or the assessee has paid ... Income-tax. The said exemption granted under the statute stands revoked after a period of 10 years. Therefore, the case falls under section 90(1)(a)(ii). 57. In the background of this legal position, we have to look into the Double Taxation Agreements entered into between India and United

M/S. Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(2), Bangalore

ITA 492/BANG/2017[2012-13]Status: DisposedITAT Bangalore13 Jun 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(Tp)A No.99/Bang/2014

For Appellant: Sri Dhyan Chinnappa, Sr. A.R. andFor Respondent: Ms. Neera Malhotra, D.R
Section 37(1)Section 90Section 90(1)(b)Section 91

taxation relief by way of credit in respect of the tax paid in the foreign jurisdiction. 39. Thirdly, in cases covered under section 90(1)(a)(ii) of the Act it is not a case of the income being subjected to tax or the assessee has paid ... Income- tax. The said exemption granted under the statute stands revoked after a period of 10 years. Therefore, the case falls under section 90(1)(a)(ii). 57. In the background of this legal position, we have to look into the Double Taxation Agreements entered into between India and United

M/S Wipro Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-7(1)(2), Bangalore

ITA 2851/BANG/2017[2013-14]Status: DisposedITAT Bangalore13 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(Tp)A No.99/Bang/2014

For Appellant: Sri Dhyan Chinnappa, Sr. A.R. andFor Respondent: Ms. Neera Malhotra, D.R
Section 37(1)Section 90Section 90(1)(b)Section 91

taxation relief by way of credit in respect of the tax paid in the foreign jurisdiction. 39. Thirdly, in cases covered under section 90(1)(a)(ii) of the Act it is not a case of the income being subjected to tax or the assessee has paid ... Income- tax. The said exemption granted under the statute stands revoked after a period of 10 years. Therefore, the case falls under section 90(1)(a)(ii). 57. In the background of this legal position, we have to look into the Double Taxation Agreements entered into between India and United

M/S Wipro Limited, Bangalore vs. Asst.C.I.T., Bangalore

ITA 222/BANG/2016[2011-12]Status: DisposedITAT Bangalore13 Jun 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Dhyan Chinnappa, Sr. A.R. and Sri Sandeep Huilgol, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 37(1)Section 90Section 91

taxation relief by way of credit in respect of the tax paid in the foreign jurisdiction. 39. Thirdly, in cases covered under section 90(1)(a)(ii) of the Act it is not a case of the income being subjected to tax or the assessee has paid ... Income- tax. The said exemption granted under the statute stands revoked after a period of 10 years. Therefore, the case falls under section 90(1)(a)(ii). 57. In the background of this legal position, we have to look into the Double Taxation Agreements entered into between India and United

DCIT- 3(4), Mumbai vs. M/S Reliance Industries Limited, Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2588/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Oct 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No

DCIT-3(4), Mumbai vs. M/S Reliance Industries Limited, Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2587/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Oct 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No

Reliance Industries Limited, Mumbai vs. Dy Commissioner of Income Tax Circle-3(4), Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2318/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Oct 2023AY 2017-18

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No

Reliance Industries Ltd., Mumbai vs. ACIT Circle 3(4), Mumbai

In the result, both the appeals of the assessee and both the appeals of the revenue are treated as partly allowed

ITA 2317/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Oct 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 14ASection 250(6)Section 32Section 35

THE INCOME TAX APPELLATE TRIBUNAL “J” Bench, Mumbai Before Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM) I.T.A. No

ACIT(Ltu-1), Mumbai vs. M/S. Tcs Ltd, Mumbai

ITA 5904/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

deduction under section 10AA in respect of interest income – Grounds 4 (4.1 & 4.2)  Foreign tax credit as per the provisions of section 90(1)(a)(ii) of the Act Ground 5 (5.1)  Transfer pricing adjustment - Ground 6 (6.1.1 to 6.1.6)  Provision of software and consultancy services - Ground ... common issue, we dispose of both the grounds together. 29. The leaned Sr. Counsel for the assessee submitted, as per section 90(1)(a)(ii) of the Act, the Central Government may enter into an agreement with any country outside India for granting relief in respect of Income Tax chargeable

Tata Consultancy Serrvices Limited, Mumbai vs. DCIT-1, Mumbai

ITA 5199/MUM/2019[2014-15]Status: DisposedITAT Mumbai15 Sept 2023AY 2014-15

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10ASection 115JSection 14ASection 19Section 40Section 90(1)(a)

deduction under section 10AA in respect of interest income – Grounds 4 (4.1 & 4.2)  Foreign tax credit as per the provisions of section 90(1)(a)(ii) of the Act Ground 5 (5.1)  Transfer pricing adjustment - Ground 6 (6.1.1 to 6.1.6)  Provision of software and consultancy services - Ground ... common issue, we dispose of both the grounds together. 29. The leaned Sr. Counsel for the assessee submitted, as per section 90(1)(a)(ii) of the Act, the Central Government may enter into an agreement with any country outside India for granting relief in respect of Income Tax chargeable

Tata Consultancy Services Ltd, Mumbai vs. ACIT Large Tax Payer Unit-1, Mumbai

797/Mum/2018

ITA 1769/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Apr 2022AY 2013-14
Section 143(3)Section 2Section 2(43)Section 37Section 40Section 90

common issue, we dispose of both the grounds together. 29. The leaned Sr. Counsel for the assessee submitted, as per section 90(1)(a)(ii) of the Act, the Central Government may enter into an agreement with any country outside India for granting relief in respect of Income Tax chargeable ... issue is, as per the decision of Hon'ble Karnataka High Court in Wipro Ltd. (supra), the foreign tax credit benefit under section 90(1)(a)(ii) of the Act would only be applicable under Indo-US DTAA and would not be applicable to other DTAA countries and non-DTAA

Tata Consultancy Services Ltd, Mumbai vs. Asst CIT Ltu-1, Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 1650/MUM/2016[2011-12]Status: DisposedITAT Mumbai06 Apr 2022AY 2011-12

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Ms. Vatsalaa Jha, CIT–DR
Section 115JSection 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 2(43)Section 37Section 40Section 90Section 91

income tax. The said exemption granted under the statute stands revoked after a period of 10 years. Therefore, the case falls under Section 90(1)(a)(ii).‖ Tata Consultancy Services Ltd. ITA No. 17/Mum./2011 ITA no.1650/Mum./2016 ITA no.1054/Mum./2016 61. Further, we find that on identical issue

M/S. Sasken Technologies Limited, Bangalore vs. Joint Commissioner of Income Tax, Special Range - 6, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 2546/BANG/2019[2016-17]Status: DisposedITAT Bangalore18 Mar 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2016-17 M/S. Sasken Technologies Limited, Vs. Jcit, No.139/25, Ring Road, Domlur, Special Range – 6, Bengaluru-560071. Bengaluru. Pan : Aaecs 6424 R Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 16.03.2022 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.11.2019 Of Cit(A), Bengaluru -10, Relating To Assessment Year 2016-17. 2. Ground No.1 Raised By The Assessee Is General & Calls For No Specific Adjudication. Grounds Nos.2 & 3 Raised By The Assessee Is With Regard To The Issue Whether The Gain On Sale / Assignment Of Intellectual Property Rights (Ipr) Is Assessable To Tax At All & If So Assessable To Tax Whether It Has To Be Assessed To Tax Under The Head “Income From Business Or Profession” Or “Capital Gain”. Page 2 Of 31

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 1

exemption granted Page 29 of 31 under the statute stands revoked after a period of 10 years. Therefore, the case falls under Section 90(1)(a)(ii)." On a careful perusal of the decision rendered by Hon'ble Karnataka High Court, we are of the view that, what is required

Canon India Pvt. Ltd., Gurgaon vs. ACIT, National Faceless Assesment Center, New Delhi

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 10ASection 115JSection 143(3)Section 244A

clarified the law in relation to the claim of foreign tax credit. The Hon'ble High Court, while interpreting the provisions of section 90(1)(a)(ii) of the Act, providing for relief from double taxation where income of the assessee is chargeable under the Act as well ... taxation relief by way of credit in respect of the tax paid in the foreign jurisdiction. 39. Thirdly, in cases covered under Section 90 (1)(a)(ii) of the Act it is not a case of the income being subjected to tax or the assessee has paid