https://www.taxtmi.com/caselaws?id=787215 Foreign tax credit under the Double Taxation Avoidance framework and the intimation recorded under Section 143(1) are central: the CPC recorded and accepted the foreign tax relief amount in the intimation, and there is no dispute on payment or claim. The operative prescription is that the Assessing Officer must re examine the file, coordinate with the CPC and ensure the accepted relief is credited to the taxpayer provided all statutory conditions for granting such relief are met. The direction permits credit in principle subject to compliance with applicable legal requirements. en-us Thu, 19 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787215 Foreign tax credit under the Double Taxation Avoidance framework and the intimation recorded under Section 143(1) are central: the CPC recorded and accepted the foreign tax relief amount in the intimation, and there is no dispute on payment or claim. The operative prescription is that the Assessing Officer must re examine the file, coordinate with the CPC and ensure the accepted relief is credited to the taxpayer provided all statutory conditions for granting such relief are met. The direction permits credit in principle subject to compliance with applicable legal requirements. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787215