https://www.taxtmi.com/caselaws?id=434878 An assessee who offered additional overseas salary income during assessment was entitled to revise the foreign tax credit claim with support from the relevant treaty provisions and proof of foreign tax payment. The Tribunal held that appellate authorities could grant the correct relief and that foreign tax credit could not be denied merely because the deductor had not filed a revised TDS return, as that omission was beyond the assessee's control. The revised foreign tax credit claim was allowed and the balance credit denial was not sustained. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sun, 05 Mar 2023 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434878 An assessee who offered additional overseas salary income during assessment was entitled to revise the foreign tax credit claim with support from the relevant treaty provisions and proof of foreign tax payment. The Tribunal held that appellate authorities could grant the correct relief and that foreign tax credit could not be denied merely because the deductor had not filed a revised TDS return, as that omission was beyond the assessee's control. The revised foreign tax credit claim was allowed and the balance credit denial was not sustained. Case-Laws Income Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434878