https://www.taxtmi.com/highlights?id=55424 Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - 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 - 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 - AT en-us Fri, 06 Nov 2020 10:03:56 +0530 Fri, 06 Nov 2020 10:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55424 Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - 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 - 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 - AT Highlights Income Tax Fri, 06 Nov 2020 10:03:56 +0530 https://www.taxtmi.com/highlights?id=55424