Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 628 - ITAT MUMBAIRelief u/s. 90 - assessee is an individual citizen of India and for A.Y. 2018-19 was on deputation to Netherlands by his employer - assessee revised return of income assessee declared the salary received in Netherlands and claimed relief u/s 90 - reason why the foreign tax credit was denied to the assessee is that the assessee submitted the certificate of his employer and without submitting any detail of the payment of taxes in Netherlands - HELD THAT:- Claim of the assessee is now supported by the letter by the Dutch Tax authorities. The assessee has submitted the English translation. As find that the employer has deducted whatever tax has been held to be correct by that authority. Even otherwise, the form no.67 of furnished by the assessee also clearly shows what is the amount of salary received by him from Netherlands and what is the amount of withholding tax paid by him through his employers in Netherlands. Therefore, there is no doubt that assessee has paid tax in Netherlands and assessee is entitled to deduction of such tax u/s 90 of the income tax Act. The only dispute is with respect to the quantum of deduction. The assessee has clearly submitted that now there is an assessment by Dutch tax authorities and correct tax paid therein is available. In view of this, we direct the AO to grant credit of Dutch tax paid by the assessee after proper verification and obtaining necessary information from the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.
|