https://www.taxtmi.com/caselaws?id=59728 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision. On the first issue, the Tribunal found no fault in the CIT(A)'s relief under s. 154, determining the issue was not debatable. On the second issue, the Tribunal confirmed the assessee's entitlement to credit for TDS of Rs. 49,19,743 deducted in the UK and USA, as the income was declared in India. The Tribunal relied on sec. 5, sec. 90, and relevant DTAA provisions, affirming the CIT(A)'s allowance of credit for foreign tax paid. en-us Fri, 21 Nov 2008 00:00:00 +0530 Thu, 07 Dec 2023 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59728 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision. On the first issue, the Tribunal found no fault in the CIT(A)'s relief under s. 154, determining the issue was not debatable. On the second issue, the Tribunal confirmed the assessee's entitlement to credit for TDS of Rs. 49,19,743 deducted in the UK and USA, as the income was declared in India. The Tribunal relied on sec. 5, sec. 90, and relevant DTAA provisions, affirming the CIT(A)'s allowance of credit for foreign tax paid. Case-Laws Income Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59728