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2015 (3) TMI 650 - HC - Income TaxTaxability of the gross total income - assessee has not paid any federal tax in USA as evidenced by the W-2 furnished by the assessee for the FY 2008-09 - whether Tribunal was justified in not adopting the grossing up concept in respect of the assessee's Indian taxes borne by the employer in reference to Section 17 (2) (iv) r/w Section 192 (1B)? - Plea of the Revenue that there is no specific indication as to what is the gross total income of the assessee and, therefore, there is no clarity in the order of the Tribunal, deserves to be rejected - Held that:- A cursory look at the order of the Tribunal reveals that there is no such confusion in the order of the Tribunal, as portrayed by the learned standing counsel for the appellant/Revenue. The Tribunal, in para-7 of its order, has clearly stated that consequent to the withdrawal of hypothetical tax payable in US, certain amount has been paid towards tax liability of the assessee in India. Taking into consideration the amount paid towards salary and deducting the hypothetical tax payable in the US,the Tribunal has determined the salary received after deduction made by the employer towards the hypothetical tax. A cursory look at the above calculation made by the Tribunal would reveal that the computation is just and proper and no clarification is required to be given by the Tribunal, as it is for the assessee to explain as to how this amount should be treated for the purpose of determining the tax. - Decided against revenue.
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