TMI Blog2023 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... 14-15 in India duly reporting his Kenya sourced salary income and claimed relief under the provisions of Section 90 read with Article 25 sub article 2(a) of the India Kenya DTAA - HELD THAT:- Placing reliance on the judgment of Hon ble Supreme Court in the case of Goetz (India) Ltd. [ 2006 (3) TMI 75 - SUPREME COURT] the appellate authorities are empower to accord the right relief to the assessee. Hence, we hereby direct the AO to consider the entire taxes paid in India and Tanzania and give due credit to the taxes deposited of Rs.19,26,610/- as per Form 26AS. AO shall also accord foreign tax credit as per the revised claim filed by the assessee. The tax credit to the assessee cannot be denied merely on the grounds that the deductor has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the principles of natural justice as the legal issue of nonapplicability of the decision in the case of Goetze basis the several decisions in favour of appellant was neither raised nor any clarification sought on the same; (iii) There was no fresh claim and there was a mere modification of claim during assessment proceedings; (iv) The evidence furnished during assessment i.e. foreign tax returns and proof of payment of taxes in host country supporting the modified claim has been ignored. 4. The assessee has also raised the following additional grounds of appeal: 3. Erred in granting short Foreign Tax Credit to the assessee to the extent of Rs.21,89,295/- (i.e. of Rs.44,85,507/-) as against Rs.66,74,802/- as claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from other sources 3,68,813 5. Deduction under chapter (Section 80C of the Act) VIA (1,00,000) 6. Deduction under chapter (Section 80TTA of the Act) VIA (10,000) Total taxable income (as per return of 3,41,81,660 The total tax payable as per the return of income was Rs.2,72,400/-, after claiming relief of Rs.34,14,015/- on account of double taxation under the provisions of Section 90/91 of the Act read with Article 25 of the India-Kenya Double Taxation Avoidance Agreement. During the assessment proceedings, the appellant offered overseas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o allow the additional relief claimed amounting to Rs.21,85,295/-. The total foreign tax credit due to the appellant amounts to Rs.66,74,802/-,based on the the additional overseas income offered to tax during assessment proceedings. 6. The only tangible ground of Appeal arising in the present Appeal is as under: 1. The learned Assessing Officer has erred in providing the relief claimed under Section 90 of the Act read with Article 25 of the Double Tax Avoidance Agreement entered between India and Kenya assessing the total relief claimed under Section 90 at Rs.44,85,507/- as against relief claimed of Rs.66,74,802/- as per the revised tax computation submitted during the course of assessment proceedings. 7. It was argued that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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