Income-Tax definition expanded to include excess profits and business profits taxes, affecting tax characterization across jurisdictions. Section 91 treats Income-Tax in relation to any country as including any excess profits tax or business profits tax charged on profits by that country's government or a local authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-Tax definition expanded to include excess profits and business profits taxes, affecting tax characterization across jurisdictions.
Section 91 treats Income-Tax in relation to any country as including any excess profits tax or business profits tax charged on profits by that country's government or a local authority.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.