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under section 90 for the relief or avoidance of double taxation and he proves that he has paid income ... relief due in the said country in respect of double taxation, divided by the whole amount of the income
Central Government Act
- Cites 0 - Cited by 448
case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions ... German Democratic Republic for the avoidance of double taxation with respect to taxes on income and on capital dated
Central Government Act
- Cites 0 - Cited by 145
assessment of cases in which the Indo - Mauritius Double Taxation Avoidance Convention, 1983 (hereinafter referred to as 'DTAC') applied ... with Governments of different countries for the avoidance of double taxation and for prevention of fiscal evasion. One such Agreement
Supreme Court of India
- Cites 94 - Cited by 216 - Srikrishna
charged without quid pro quo; that there was double taxation; and in the alternative, that the weighing dues amounted ... List II and there was double taxation by the TAC; that the goods arriving by car have been subjected
Supreme Court of India
- Cites 16 - Cited by 39 -
AIR 1991 SC 2096
- K Saikia
Supreme Court of India Jayalakshmi Coelho vs Oswald Joseph Coelho on 28 February, 2001 Author
Supreme Court of India
- Cites 13 - Cited by 37 - B Kumar
Supreme Court of India Municipal Council, Kota, ... vs The Delhi Cloth & General Mills Co
Supreme Court of India
- Cites 21 - Cited by 24 -
AIR 2001 SC 1060
- Raju
term in paragraph 3 of Article 5 of the Double Taxation Avoidance Agreement entered into between the Governments of India ... permanent establishment and, therefore, Article 12(5) of the Double Taxation Avoidance Agreement (DTAA) is not attracted; (v) Appellant being
Supreme Court of India
- Cites 49 - Cited by 19 - S Sinha
assessment of cases in which the Indo - Mauritius Double Taxation Avoidance Convention, 1983 (hereinafter referred to as 'DTAC') applied ... with Governments of different countries for the avoidance of double taxation and for prevention of fiscal evasion. One such Agreement
Supreme Court of India
- Cites 96 - Cited by 17 -
(2004) 1 CompLJ 50 SC
- Srikrishna
provisions of the Agreement for the Avoidance of Double Taxation between Indian and Pakistan (hereinafter referred ... under the Agreement for the Avoidance of Double Taxation between the two Dominions. In any event, we shall be glad
Calcutta High Court
- Cites 8 - Cited by 11 -
1964 51 ITR 669 Cal
read with the statutory Agreement for Avoidance of Double Taxation made between India and Pakistan ? 2. Whether the net dividend ... abatement as provided in the Agreement for Avoidance of Double Taxation made between India and Pakistan be allowed
Delhi High Court
- Cites 32 - Cited by 7 -
1974 94 ITR 592 Delhi
- M Ansari
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