https://www.taxtmi.com/caselaws?id=790056 Relief under section 90/90A for foreign tax paid in the United States depends on verifiable evidence of tax payment under the treaty framework, and the claim should not be rejected solely on technical grounds where supporting records exist for part of the relevant period. Where the available U.S. return covered only part of the financial year and the remaining period required verification, the proper course was to restore the matter for de novo examination of the full-year foreign tax credit claim on the basis of the relevant U.S. returns and grant relief as per law. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790056 Relief under section 90/90A for foreign tax paid in the United States depends on verifiable evidence of tax payment under the treaty framework, and the claim should not be rejected solely on technical grounds where supporting records exist for part of the relevant period. Where the available U.S. return covered only part of the financial year and the remaining period required verification, the proper course was to restore the matter for de novo examination of the full-year foreign tax credit claim on the basis of the relevant U.S. returns and grant relief as per law. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790056