“Section 90(2)”

Section References (mined)Section 90Section 90(2)547 judgments

The decision most relied on for Section 90(2) is Union of India v. Azadi Bachao Andolan (263 ITR 706), cited in 691 judgments on BharatTax.

Leading authorities on Section 90(2)

Union of India v. Azadi Bachao Andolan

263 ITR 706 · 2003 · Supreme Court

691

citing judgments

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

CIT v. De Beers India Minerals (P.) Ltd.

346 ITR 467 · 2012 · High Court

371

citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

Asia Satellite Telecommunications Co. Ltd. v. DIT

332 ITR 340 · 2011 · High Court

359

citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

DIT v. New Skies Satellite BV

382 ITR 114 · 2016 · High Court

325

citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

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).

Skycell Communications Ltd. v. DCIT

251 ITR 53 · 2001 · High Court

253

citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

Shivsagar Veg Restaurant v. ACIT

317 ITR 433 · 2009 · High Court

202

citing judgments

Orders that are inordinately delayed are liable to be recalled and heard afresh, and the Appellate Tribunal President should frame guidelines for timely disposal of appeals.

153 (Gujarat) 8 Shakti Karnawat v. ITO

296 ITR 90 · 2008 · High Court

171

citing judgments

A live link of third-party information can form the basis for reopening an assessment under Section 148, provided it contains material facts necessary for assessment. The Assessing Officer must demonstrate a "reason to believe" that income has escaped assessment, which can be satisfied by such information even if it pertains to other assessees or relates to accommodation entries.

Judgments citing Section 90(2)

Mr. Vikram Dhondu Rao, Bangalore vs. DCIT, Circle-4(1)(1), Bangalore

ITA 2557/BANG/2024[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R

Section 139(1)Section 143(1)Section 244ASection 250Section 44ASection 90

ITA No.2557 & 2558/Bang/2024 Mr. Vikram Dhondu Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH: BANGALORE BEFORE SHRI WASEEM

Volkswagen Aktiengesellschaft, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 4(3)(1), Mumbai

In the result, the appeal filed by the assessee stands allowed

ITA 7341/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Jul 2025AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 143(3)Section 144C(13)

benchmark international transactions and make adjustments, while legally correct within the domestic statutory framework, cannot override the binding provisions of the DTAA. Section 90(2) of the Income-tax Act, 1961 unequivocally provides that where a taxpayer is eligible to be governed by the provisions of a treaty, and those

Sonali Verma, Secunderabad vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 778/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri SK Chaturvedi, CAFor Respondent: : Shri Gurpreet Singh Sr.AR

Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 91

taxable in India. Article 24 of India-Italy DTAA provides for credit towards foreign taxes paid for earning income arising from foreign soil. Section 90(2) of the Act provides that the provisions of this Act shall apply to the extent they are more beneficial to the assessee. Article

Strides Pharma Science Limited, Navi Mumbai vs. DCIT Corporate Circle 6(2), Chennai

In the result, the appeals of assessee for A

ITA 769/CHNY/2019[2011-12]Status: DisposedITAT Chennai25 Jul 2025AY 2011-12

Bench: Shri Ss Viswanethra Ravi & Shri Jagadishआयकर अपील सं./Ita No.2380/Chny/2018 िनधा9रण वष9 /Assessment Year: 2009-10 M/S. Shasun Pharmaceuticals Ltd., The Dy. Commissioner Of (Merged With M/S. Strides Shasun Vs. Income Tax, Ltd., Now Known As Strides Pharma Non Corporate Circle-6(1), Science Ltd.,) Chennai. No.28, Batra Centre, Sardar Patel Road, Guindy, Chennai – 600 032. [Pan: Aadcs 8104P] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT

Section 10B

resident u/s 40(a)(i). On appeal, the Ld. CIT(A) has accepted the assessee’s arguments that as per Section 90(2) of the Act and non-discrimination clause ITA Nos.2380 & 4645/Chny/2018 & ITA Nos.5404, 769 & 2335/Chny/2019 :- 10 -: under Article 24 of the Indo-Japanese DTAA, the time to deposit

DCIT Circle-15 (3)(1), Mumbai vs. M/S. Shasun Pharmaceuticals Ltd Now Know As Strides Pharma Science Ltd, Chennai

In the result, the appeals of assessee for A

ITA 5404/MUM/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT

Section 10B

Strides Pharma Science Ltd., Mumbai vs. DCIT, CC - 6 (2), Chennai

In the result, the appeals of assessee for A

ITA 2335/CHNY/2019[2010-11]Status: DisposedITAT Chennai25 Jul 2025AY 2010-11

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT

Section 10B

DCIT-15(3)(2), Chennai vs. M/S.Shasun Pharmaceuticals Private Limited (Merged With Strides Shasun Limited), Chennai

In the result, the appeals of assessee for A

ITA 4945/MUM/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT

Section 10B

Shasun Pharmaceuticals Ltd., Chennai vs. DCIT Corporate Circle 6(1), Chennai

In the result, the appeals of assessee for A

ITA 2380/CHNY/2018[2009-10]Status: DisposedITAT Chennai25 Jul 2025AY 2009-10

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Maithili, Addl. CIT

Section 10B

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2869/MUM/2025[2017-18]Status: DisposedITAT Mumbai16 Jul 2025AY 2017-18

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi

Section 115Section 115OSection 143(3)Section 244ASection 90(2)

with Article 10 of the India-Germany Double Taxation Avoidance Agreement ('DTAA'), being more beneficial than the provisions of the Act as per section 90(2) of the Act. 7. On the facts and under the circumstances of the case and in law, the learned CIT(A) grossly erred

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2868/MUM/2025[2016-17]Status: DisposedITAT Mumbai16 Jul 2025AY 2016-17

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi

Section 115Section 115OSection 143(3)Section 244ASection 90(2)

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2867/MUM/2025[2015-16]Status: DisposedITAT Mumbai16 Jul 2025AY 2015-16

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi

Section 115Section 115OSection 143(3)Section 244ASection 90(2)

Hdfc Ergo General Insurance Company Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, all the appeals by the assessee are allowed for statistical purpose

ITA 2866/MUM/2025[2014-15]Status: DisposedITAT Mumbai16 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Prabhash Shankar, Am

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Hemanshu Joshi

Section 115Section 115OSection 143(3)Section 244ASection 90(2)

Sumukh Suresh Bhardwaj, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

In the result, the appeal of the assessee is allowed for statistical

ITA 935/BANG/2025[2019-20]Status: DisposedITAT Bangalore10 Jul 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Veerabasanagouda, CAFor Respondent: Shri Ganesh R Ghale, Advocate for Standing

Section 139(1)Section 143(1)Section 90

Delhi) CIT vs ACE Multitaxes Systems (P.) Ltd [2009] 317 ITR 207 (Karnataka). 13. It was submitted that as per the provisions of section 90(2) of the Act, where the Central Government of India has entered into a DTAA, the provisions of the Act would apply to the extent

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2844/MUM/2025[2018-19]Status: DisposedITAT Mumbai08 Jul 2025AY 2018-19

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR

Section 143(3)Section 144BSection 250

International AG, a tax resident of Germany, should be restricted to 10%, as the DTAA provisions are more beneficial to the assessee under Section 90(2) of the Act. The assessee, having paid DDT at the rate of 20.35765%, claimed a refund of Rs.6,05,30,569/-, being the excess

Hdfc Ergo General Insurance Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax, Central Circle 6(2), Mumbai

In the result, the appeal of the assessee in ITA No

ITA 2843/MUM/2025[2017-18]Status: DisposedITAT Mumbai08 Jul 2025AY 2017-18

Bench: Shri Anikesh Banerjee & Smt. Renu Jauhri

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ritesh Mishra, CIT DR

Section 143(3)Section 144BSection 250

Nanda Kishore Ravula, Hyderabad vs. ADIT (International Tax)-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 552/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

For Appellant: Shri Nikhill Tiwari, ARFor Respondent: Shri Gurpreet Singh, DR

Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154Section 91

taxable in India. Article 24 of India-Italy DTAA provides for credit towards foreign taxes paid for earning income arising from foreign soil. Section 90(2) of the Act provides that provisions of this Act shall apply to the extent they are more beneficial to the assessee. Article

Mr. 3 Sigma Global Fund, Mumbai vs. Assistant Commissioner of Income Tax Int Tax Circle 4(2)(1), Mumbai

Accordingly we hold that the gain arising from the transfer of Derivatives cannot be taxed in India and the addition made in this regard stands deleted. Ground No. 1 raised by the assessee is hereb...

ITA 1130/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Jun 2025AY 2022-23

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

For Appellant: Bhaumik Goda, ARFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)

between India and the State of residency of the assessee. In the instant case, the provisions of India-UAE Treaty would be applicable. Section 90(2) of the I.T.Act states that the provisions of the Treaty shall apply to the extent they are more beneficial to the assessee as compared

Essar Communications Limited, Mauritius vs. ACIT, Circle-1 (2)(2), New Delhi

ITA 340/DEL/2022[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Shri N. Venkatraman, ASG

Section 250Section 253Section 6(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR

Orient Overseas Container Line Limited, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle 3(2)(2), Mumbai

ITA 2129/MUM/2025[2022-23]Status: DisposedITAT Mumbai25 Jun 2025AY 2022-23

For Appellant: Shri Rajan Vora; Shri Lekh MehtaFor Respondent: Shri Krishna Kumar

Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B

Article 8 of the Agreement for Avoidance of Double Taxation between India and Honk Kong SAR (for short `Tax Treaty'] read with Section 90(2) and Section 44B of the Act in respect of the income from operation of ships. Section 44B of the Act contains special provisions for computation ... Assessee had offered income from operation of ships to tax under the deeming provisions contained in Section 44B of the Act read with Section 90(2) of the Act and Article 8 of the Tax Treaty. The Assesse claimed that in view of Explanation 4A to Section 115JB

Vivek Tiwari, Hyderabad vs. ACIT, Circle 3, Suri

In the result, the appeal filed by the assessee is allowed

ITA 163/KOL/2025[2020-21]Status: DisposedITAT Kolkata16 Jun 2025AY 2020-21

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 250Section 90

assessee: 165. The conclusions in the aforestated paragraph have no direct relevance to the facts at hand as the effect of section 90(2) of the Income-tax Act, read with explanation 4 thereof, is to treat the DTAA provisions as the law that must be followed by Indian courts