TMI Blog2020 (11) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... 183 days which was never disputed by the Revenue at any point of time. Besides this the Revenue authorities are very well aware that the assessee has paid taxes in UK for the remuneration received in UK. The assessee is a resident of India. Article 16(2) does not apply in the present scenario. In-fact, if we go through the provisions of Section 90(2) of the Income Tax Act, 1961 and Article 24 of the India-UK DTAA, then the claim made by the assessee is valid and, therefore, the Assessing Officer as well as the CIT(A) was not right in making and sustaining the addition in that respect. Hence, appeal of the assessee is allowed. - I.T.A. No. 875/DEL/2017 - - - Dated:- 5-11-2020 - SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia and UK for the purpose of Article 24(2) of the India-UK DTAA disregarding the reconciliation, computation of foreign tax credit and proof of UK taxes paid placed on records during appellate proceedings. 3. Return declaring an income of ₹ 1,08,02,354/- was filed on 21.07.2012 and the same was revised on 27.03.2014 declaring an income of ₹ 1,55,65,501/-. The return was revised to claim tax relief in the form of foreign tax credit amounting to ₹ 40,75,122/- on the double taxed in India under Article 24 of double taxation avoidance agreement with United Kingdom. According to appellant a sum of ₹ 1,36,19,761/- has been double taxed in India as well as in United Kingdom. The case was selected in CASS. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Such taxation is in accordance with the provisions of the convention. Therefore, the assessee who is a resident of India and has derived from salary which has suffered tax in the UK on account of his employment exercise in UK would be eligible to claim tax credit under this Article. The assessee has provided all the necessary details and documentation in support of the foreign tax credit claim under Article 24 of the India-UK DTAA. The Ld. AR further submitted that the Assessing Officer had not considered the provisions of Article 24 of the India-UK DTAA and the applicability of the same during the assessment proceedings and the assessee had not been given a reasonable opportunity of being heard to substantiate his claim. The Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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