TMI Blog2023 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT (A) ought to have considered the request of the appellant to compute the total income and income-tax liability for the captioned assessment year as the revised statement of total income. 2. Relief u/s. 90 of the Act denied 2.1 The learned CIT (A) erred in confirming the order of CPC, Bengaluru denying the relief claimed under section 90 of the Act. 2.2 The learned CIT(A) erred in denying the relief on the ground that the appellant has not provided evidence of tax paid or deducted along with Form 67 as laid down in Rule 128 of Income-tax Rules 1962. 2.3 The learned CIT(A) erred in not appreciating the fact that the Appellant has filed Form 67 along with a declaration from employer certifying the nature of income and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax in India. The assessee filed his return of income on 30th August, 2018, which was revised on 30th March, 2019. In the revised return of income assessee declared the salary received in Netherlands and claimed relief under Section 90 of the Income-tax Act, 1961 (the Act) to ₹6,51,760/-. The same was denied to the assessee as per assessment order passed under Section 143(1) of the Act on 13th January, 2021. 04. The assessee aggrieved with the same preferred the appeal before the learned CIT (A). The learned CIT (A) noted that assessee has filed form no.67 in which tax credit of ₹6,51,760/- was claimed. Subsequently, form no. 67 was revised in view of refund of tax received in Netherlands. The tax credit was revised at ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Now the fiscal report 2017 on behalf of the assessee is also available which is also placed at page no.30 to 37 of the Paper Book. Therefore, there is no doubt that assessee has paid tax in Netherlands and assessee is entitled to deduction of such tax under Section 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 authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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