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“Section 90(1)(b)”

Section References (mined)Section 90Section 90(1)(b)86 judgments

The decision most relied on for Section 90(1)(b) is CIT v. Siemens Aktiongesellschaft (310 ITR 320), cited in 259 judgments on BharatTax.

Leading authorities on Section 90(1)(b)

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Sonakshi Sinha v. CIT
142 Taxmann.com 414 · 2022 · ITAT
37
citing judgments

The requirement to file Form 67 by the due date for claiming foreign tax credit is directory, not mandatory, if filed before the completion of assessment proceedings.

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.

Vinodkumar Lakshmipathi v. CIT (Appeals) NFAC
145 Taxmann.com 235 · 2022 · ITAT
21
citing judgments

The ITAT held that failure to file Form 67 by the due date for filing the return of income is not fatal to the claim for foreign tax credit. The appellate authority can condone the delay in filing Form 67.

Trib.) (para 7), Sonakshi Sinha v. CIT (Appeals)
197 ITD 263 · 2022 · ITAT
15
citing judgments

The time limit for filing Form 67 to claim foreign tax credit is directory, not mandatory. If no negative consequences are contemplated for non-adherence, the provision is considered directory.

Judgments citing Section 90(1)(b)

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2008/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Jan 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

enforceable, as it is invalidly issued 6. Subsequent to the issuance of the MLI Notification in 2019, the provisions of section 90(1)(b) of the Act were amended vide the Finance Act, 2020, with effect from 1 April 2021 which introduces a substantive limitation by inserting the following words ... into Section 90(1)(b) of the Act: "...for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, [without creating opportunities for non-taxation or reduced taxation through tax evasion

Mr. Shanmugam Ravi, Bengaluru vs. Deputy Commissioner of Income Tax, Assessement Circle-2(1), Bengaluru

ITA 951/BANG/2023[2021-22]Status: DisposedITAT Bangalore25 Jun 2024AY 2021-22

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 143(3)Section 234A

ITA No.951/Bang/2023 Mr. Shanmugam Ravi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT

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

this background, when we notice section 90 of the Act-relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country

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

this background, when we notice section 90 of the Act-relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country ... this background, when we notice section 90 of the Act-relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country

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

this background, when we notice section 90 of the Act—relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country ... this background, when we notice section 90 of the Act-relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country

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

this background, when we notice section 90 of the Act-relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country ... this background, when we notice section 90 of the Act— relief from double taxation is granted in the following circumstances. Firstly, section 90(1)(b) of the Act speaks about avoidance of double taxation, i.e., the Central Government may enter into an agreement with the Government of any country