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Supreme Court of India Municipal Council, Kota, ... vs Delhi Cloth And General Mills Co. ... on
Supreme Court of India
- Cites 21 - Cited by 25 - Full Document
Supreme Court of India Jayalakshmi Coelho vs Oswald Joseph Coelho on 28 February, 2001 Author
Supreme Court of India
- Cites 15 - Cited by 67 - Full Document
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 546
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 93 - Cited by 276 - Full Document
Income-tax Officer allowed double taxation relief on a sum of Rs. 1,92,816/- by adding the income ... from Malaya could be considered to have suffered double taxation and hence granted double taxation relief in respect only
Supreme Court of India
- Cites 14 - Cited by 352 - Full Document
that country, or (b) for the avoidance of double taxation of income under this Act and under the corresponding ... case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions
Central Government Act
- Cites 0 - Cited by 455
basis of the agreement of avoidance of double taxation entered into between Government of India and Government of Malaysia ... that under Article 7(1) of the Avoidance of Double Taxation of Income and Prevention of fiscal Evasion
Supreme Court of India
- Cites 20 - Cited by 83 - Full Document
partly to tax on the basis of the Double Taxation Avoidance Agreement between Germany and India?" 3. The Income ... payable in India in view of the Indo-German Double Taxation Avoidance Agreement (hereinafter called "the Agreement" for brevity
Andhra High Court
- Cites 16 - Cited by 92 - Full Document
that income in respect of which relief from double taxation is sought, is the income in respect of which ... member, it clearly transpires that for relief against double taxation it is the income which has been subjected
Supreme Court of India
- Cites 5 - Cited by 121 - Full Document
Inserted by the Taxation Laws (Amendment) Act, 1975, w. e. f. 1- 4- 1976. (h) the procedure for giving effect ... agreement for the granting of relief in respect of double taxation or for the avoidance of double taxation which
Central Government Act
- Cites 0 - Cited by 118
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