SC: Hindu Daughter-In-Law Widowed After Her Father-In-Law’s Death is Entitled to Maintenance  ||  SC: Vendor Remains a Necessary Party in Specific Performance Suits Even After Transferring Property  ||  Raj HC: Having Different Age Criteria For Contractual and Regular Appointments is Unconstitutional  ||  Delhi HC: Registered Property Title Prevails over Claims Based on Oral Family Settlements  ||  Gauhati HC: Only A Family Court Can Grant A Divorce under Muslim Law, Not A Civil Judge  ||  Del HC: Courts Cannot Compel Lawyers to Disclose Sources of Documents Filed on Clients' Instructions  ||  SC Explains When Shares Received After Company Amalgamation are Taxable as Business Income  ||  SC: Excavators, Dumpers Etc Used Within Factories aren’t Motor Vehicles For Road Tax Purposes  ||  SC: Complaints Alleging Fraud under Companies Act Can Be Filed Only By SFIO, Not By Private Parties  ||  SC: Preventive Detention Cannot Override Bail and Requires Proof of a Threat to Public Order    

SC: Unless Notified by Centre, Court Can’t Give effect to Double Taxation Avoidance Agreement - (19 Oct 2023)

DIRECT TAXATION

Supreme Court has held that unless Double Taxation Avoidance Agreement has been notified by the Central Government under Section 90 of the Income Tax Act, 1961, it cannot be given effect by a Court.

Tags : SUPREME COURT   DOUBLE TAXATION AVOIDANCE AGREEMENT   NOTIFIED  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved