2020 (11) TMI 178

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....f India- United Kingdom ('UK') DTAA and disallowing the foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 of the Act amounting to Rs. 4,075,122. 2. That CIT(A) has grossly erred in facts in stating that the aggregate stay in UK for the said previous year is less than 183 days disregarding the fact that the Appellant stayed in UK for 241 days. 3. That AO/ CIT(A) have grossly erred in facts and law in concluding that the Appellant should have availed exemption from tax in UK under Article 16(2) of the India-UK DTAA ignoring the fact that Article 16(2) is not at all applicable in UK. 4. That AO/ CIT(A) have erred in facts and law in levying interest under Section 234B and Section 234C....

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.... the CIT(A). The CIT(A) dismissed the appeal of the assessee. 5. The Ld. AR submitted that as per the provisions of Article 24 of the India- UK DTAA were income of an Indian Tax resident is also reliable to tax in UK, India shall allow a credit for the taxes paid in the UK against the Indian Taxes payable in respect of the double tax income. Further, the tax credit would be limited to the proportionate taxes payable on the double tax income in India. Hence, all combined reading of the provisions of Section 90(2) of the Income Tax Act, 1961 and Article 24 of the India-UK DTAA, it may be held that as the assessee's income has been double tax i.e. in India as well as in the UK, the provisions of the India-UK DTAA would be applicable to him ....