359 ITR

Section 90

Bombay H.C : In terms of Article 27 of India-US DTAA read with MoU, suspension of assessment and collection of tax takes place as soon as an application is made to Competent Authorities to settle dispute under MAP proceedings and revenue is secured by tax payer by furnishing a bank guarantee and, such a benefit cannot be denied by holding that issue raised by tax payer has not been admitted for consideration under MAP proceedings

High Court Of Bombay UPS Worldwide Forwarding Inc. VS. ADIT (International Taxation) Assessment Year : 2010-11 Section : 90 Mohit […]

Section 11, Section 13

Andhra Pradesh H.C : Where settler of assessee-trust gave a property to trust which was subject to first charge under Estate Duty Act, in view of fact that on acquisition of said property entire compensation amount was appropriated for payment of estate duty arrears, and nothing remained there for utilisation of trust, there was no violation of provisions of section 13(1)(c) and 13(3) and, therefore, assessee’s claim for exemption under section 11 was to be allowed

High Court Of Andhra Pradesh CIT, AP-I, Hyderabad VS. Trustees Of Heh The Nizam’s Mukarramjah Trust For Education & Learnings

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