TaxTMI 
TaxTMI 
2023 (11) TMI 853
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....r the A.Y. 2020-21 on the following grounds : 2. The grounds raised by the assessee read as under : "General 1. The learned DRP-1, Bengaluru (hereinafter referred to as "DRP") erred in law and on facts in confirming the total income of the appellant at Rs 24,51,111/- as proposed by ATO (Int Taxn)-2, Hyderabad (hereinafter referred to as "AO") instead of returned income of Rs 820/- as declared in the return of income filed by the appellant. Salary not taxable in India as per Income Tax Act, 1961 2. The learned AO, as well as the learned DRP (hereinafter jointly referred to as "lower IT authorities"), erred in law and on facts in not appreciating the fact that the salary received in India of Rs. 24,50,29....
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....ant of Credit of taxes paid in the USA 7. The learned AO erred in law and on facts in not granting appropriate credit of taxes paid in the USA on salary taxed in the USA on an "accrual" basis, as against the doubly taxed salary income in India on a "receipt" basis. Further, the learned DRP erred in law and facts in not adjudicating the said ground of appeal. Jurisdiction of the appellant 8. Appellant contends that the jurisdiction assumed by ITO (Int Taxn)-2, Hyderabad is incorrect as the appellant stays in Pune for the last many years." 3. The brief facts of the case are that the assessee filed his return of income for A.Y. 2020-21 on 14.12.2020 declaring total income of Rs. 18,48,270/- towards salary income f....
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....ng the benefits of DTAA. This also helps the Revenue to check genuineness of the assessee availing this benefit. 2.5.6 The AO is correct in holding that production of TRC is mandatory for claiming exemption under DTAA. The words used in the Sec.90 (4) of the Act is that an assessee claiming relief "shall not" be entitled unless a Certificate is obtained by him from that Govt. of the country. Hence, the objection is dismissed." 5. Based on the directions issued by the DRP, the Assessing Officer has passed the final assessment order reiterating the earlier finding given at Paragraphs 5.4 and 5.5 of the order, which is to the following effect : "5.4 The reply of the assessee is verified. It is noticed from the return of in....
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....he assessee was not able to obtain Tax Residency Certificate from the department of Treasury, USA, certifying that the assessee was taxed in U.S. 6.1. It was submitted that the assessee has filed an application for admission of additional documents before the Tribunal and Tax Residency Certificates for Calendar Year 2019 and 2020 issued by the U.S.A. Treasury on the request of the assessee, which are placed at page nos. 182 to 184 of the paper book, respectively. It was submitted that the application was given by the assessee in the assessment year 2019-20 itself. However, the Certificate was issued by the Department of Treasury, USA only on 03.07.2023. It was submitted that the delay in filing the additional document was on account of t....