https://www.taxtmi.com/caselaws?id=426950 A mistaken disclosure in a return does not by itself make a service receipt taxable where the receipt is otherwise not chargeable under the India-USA tax treaty, and denial of relief merely because no revised return was filed cannot be sustained. The Tribunal deleted the adjustment on that receipt. On TDS credit, eligible credit had to be allowed on verification of the tax credit statement and admissible entitlement, so the matter was remanded for grant of credit in accordance with law. en-us Fri, 26 Aug 2022 00:00:00 +0530 Mon, 29 Aug 2022 08:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426950 A mistaken disclosure in a return does not by itself make a service receipt taxable where the receipt is otherwise not chargeable under the India-USA tax treaty, and denial of relief merely because no revised return was filed cannot be sustained. The Tribunal deleted the adjustment on that receipt. On TDS credit, eligible credit had to be allowed on verification of the tax credit statement and admissible entitlement, so the matter was remanded for grant of credit in accordance with law. Case-Laws Income Tax Fri, 26 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426950