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1 - 10 of 27 (0.56 seconds)Article 24 in Constitution of India [Constitution]
Section 195 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 40 in The Income Tax Act, 1961 [Entire Act]
Article 14 in Constitution of India [Constitution]
Section 90 in The Income Tax Act, 1961 [Entire Act]
Union Of India And Anr vs Azadi Bachao Andolan And Anr on 7 October, 2003
58. Further in Union of India v. Azadi Bachao Andolan (supra), after taking note of
the decisions of various high courts on the purpose of Double Taxation Avoidance
Conventions qua Section 90 of the Act, the Supreme court observed as under: "A
survey of the aforesaid cases makes it clear that the judicial consensus in India has
been that Section 90 is specifically intended to enable and empower the Central
Government to issue a notification for implementation of the terms of a double
taxation avoidance agreement. When that happens, the provisions of such an
agreement, with respect to cases to which where they apply, would operate even if
inconsistent with the provisions of the Income Tax Act. We approve of the
reasoning in the decisions which we have noticed. If it was not the intention of the
Legislature to make a departure from the general principle of chargeability to tax
under Section 4 and the general principle of ascertainment of total income under
Section 5 of the Act, then there was no purpose in making those sections ‗subject
to the provisions‖ of the Act. The very object of grafting the said two sections with
the said clause is to enable the Central Government to issue a notification under
Section 90 towards implementation of the terms of the DTAs which would
automatically override the provisions of the Income tax Act in the matter of
ascertainment of chargeability to income tax and ascertainment of total income, to
the extent of inconsistency with the terms of the DTAC.
Section 43B in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income Tax vs Herbalife International India Pvt. ... on 13 May, 2016
(ii) That in the case of Herbalife International India Pvt. Ltd. (supra), the
Hon'ble High Court at para 34 has recorded that it is not the case of the Revenue
that Article 9(1) or Article 11(7) applies in that case and hence this case is
distinguishable;