Section 90A of the Income Tax Act

The decision most relied on for Section 90A is CIT v. Eli Lilly & Co.(India) Pvt. Ltd. (178 Taxmann 505), cited in 172 of the 194 judgments on BharatTax that turn on this section.

Leading authorities on Section 90A

CIT v. Eli Lilly & Co.(India) Pvt. Ltd.
178 Taxmann 505 · 2009 · Supreme Court
172
citing judgments
Builders’ Association Of India v. Union Of India
2 SCC 645 · 1989 · Reported
113
citing judgments
Sambhaji and Others v. Gangabai and Others
17 SCC 117 · 2008 · Supreme Court
87
citing judgments

Procedural law serves as an aid to justice, not an obstruction, and should not ordinarily be construed as mandatory; it is subservient to substantive justice.

VLS Finance Limited & Another v. Commissioner of Income Tax & Another
12 SCC 32 · 2016 · Reported
77
citing judgments

Transaction charges paid to a stock exchange are for providing a facility and not fees for technical services, thus no tax deduction is required under Section 194J.

Duraiswamy Kumaraswamy v. PCIT
460 ITR 615 · 2024 · High Court
50
citing judgments

An assessee's claim for Foreign Tax Credit (FTC) cannot be rejected merely because Form 67 was filed after the due date under section 139(1), provided it is filed before the completion of assessment proceedings.

CIT v. Axis Computers (India) (P.) Ltd.
178 Taxmann 143 · 2009 · High Court
49
citing judgments
State of Rajasthan v. Mangilal Pindwal
5 SCC 60 · 1996 · Reported
49
citing judgments
PCIT, Kanpur v. Surya Merchants Ltd.
72 Taxmann.com 16 · 2016 · High Court
47
citing judgments

The filing of an audit report along with the return of income is directory and not mandatory, meaning non-compliance does not automatically invalidate the return.

Koteswar Vittal Kamath v. K. Rangappa Baliga & Co.
1 SCC 255 · 1969 · Reported
43
citing judgments

When a new statutory provision is substituted for an existing one, the legislative intent is typically that the old provision is deemed deleted and does not remain in force unless there is a clear intention to keep it alive.

India (Firm) v. CIT
14 SCC 168 · 2008 · Reported
42
citing judgments

The Supreme Court declined to stay assessment proceedings, even when there was divergence of opinion among High Courts and reservations about the correctness of prior judgments concerning the validity of orders under Section 142(2A) and extended limitation under Section 153(3).

Judgments on Section 90A

Rockwell Automation India Private Limited, Delhi vs. DCIT Circle-19(1), Delhi

Appeal is partly allowed for statistical purposes

ITA 3861/DEL/2024[2020-21]Status: DisposedITAT Delhi17 Nov 2025AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalrockwell Automation India Deputy Commissioner Of Private Limited, Income Tax, Circle-19(1), Registered Address: 131, Vs. Delhi. Functional Industrial Are, Patparganj, Delhi-110092 Communication Address: 131, Functional Industrial Area, Patparganj, New Delhi. Pan-Aaccr3791A (Appellant) (Respondent) Assessee By Shri Ajit Jain, Ar Department By Shri Dharm Veer Singh, Cit-Dr Date Of Hearing 19.08.2025 Date Of Pronouncement 17.11.2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S 144C (13) Read With Section 144B Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) Dated 30.07.2024 For Assessment Year 2020-21. 2. Brief Facts Of The Case Ae That The Assessee Is A Company Engaged In The Business Of Manufacturing / Assembling Of Automation & Industrial Control Products / Systems. The Case Was Selected For Scrutiny & A Reference Was Made To The Tpo Due With Transactions With Ae’S. The Return Of Income Was Filed On Rockwell Automation India Private Limited Vs. Dcit 15.02.2021 Declaring Total Income At Rs.97,08,46,360/-. The Tpo Vide Its Order Dated 28.07.2023 Passed U/S 92Ca(3) Of The Act Has Proposed Adjustments Totaling To Rs. 26,12,44,668/-. Thereafter, The Ao Has Passed The Draft Assessment Order U/S 144C(1) Of The Act Dated 27.09.2023 Wherein The Ao Has Proposed The Additions Towards The Tp Adjustment As Per Tpo’S Order & Proposed To Assess The Total Income Of The Assessee At Rs.19,88,57,458/- & Further Proposed To Disallow Relief Claimed U/S 90/90A At Rs.1,04,60,287/-. Against The Draft Assessment Order, The Assessee Filed Objections Before The Drp.

Section 143(3)Section 144BSection 144C(1)Section 144C(10)Section 144C(13)Section 144C(8)Section 90Section 90ASection 92C
Section 90A of the Income Tax Act — Case Laws | BharatTax