https://www.taxtmi.com/caselaws?id=760146 Foreign tax credit was allowable where the taxes paid on additional overseas salary income were not disputed, and the assessee was entitled to credit for the foreign taxes paid on that income. The assessment could not sustain a second taxation of income already included in the original return, because only the differential salary from HSBC USA was offered during assessment while the larger amount had already been returned. The addition was therefore a double addition and had to be deleted. en-us Thu, 10 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 09:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760146 Foreign tax credit was allowable where the taxes paid on additional overseas salary income were not disputed, and the assessee was entitled to credit for the foreign taxes paid on that income. The assessment could not sustain a second taxation of income already included in the original return, because only the differential salary from HSBC USA was offered during assessment while the larger amount had already been returned. The addition was therefore a double addition and had to be deleted. Case-Laws Income Tax Thu, 10 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760146