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“unilateral relief”

International TaxSection 91Section 913 judgments

BOBST BIELEFELD GMBH,GERMANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 1(3)(1), MUMBAI, MUMBAI

ITA 6030/MUM/2025[2018-19]Status: DisposedITAT Mumbai26 Feb 2026AY 2018-19

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Krishna Kumar, Sr.DR
Section 234Section 234ASection 270A

There is no finding as to how the relief so claimed u/s 91 has been allowed by the AO. Section 91 provides unilateral relief from double taxation to any person resident in India in respect of its income which accrued or arose outside India and it has paid taxes

BOBST BIELEFELD GMBH,GERMANY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 1(3)(1), MUMBAI, MUMBAI

ITA 6029/MUM/2025[2017-18]Status: DisposedITAT Mumbai26 Feb 2026AY 2017-18

Bench: Justice (Retd.) Shri C.V. Bhadang & Shri Vikram Singh Yadav

For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Krishna Kumar, Sr.DR
Section 234Section 234ASection 270A

There is no finding as to how the relief so claimed u/s 91 has been allowed by the AO. Section 91 provides unilateral relief from double taxation to any person resident in India in respect of its income which accrued or arose outside India and it has paid taxes

M/S. INVENDIS TECHNOLOGIES INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3(1)(1), BANGALORE

ITA 986/BANG/2019[2014-15]Status: DisposedITAT Bangalore27 Apr 2022AY 2014-15

Bench: Shri N V Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Smt. Tanmayee Rajkumar AdvocateFor Respondent: Shri Priyadarshi Mishra Addl. CIT
Section 143(2)Section 250Section 90Section 91

Government of any part of that country or a local authority in that country.” 4. Section 91 makes provision for grant of unilateral relief by the Government of India in respect of incomes which had suffered taxes both in India and in the country with which there is no agreement