2025 (2) TMI 699

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....espondent : Shri S. Easwar, JCIT ORDER PER GEORGE GEORGE K, VICE PRESIDENT: This appeal at the instance of the assessee is directed against the Addl/JCIT(A)-2, Pune order dated 26.10.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called 'the Act'). The relevant Assessment Year is 2019-20. 2. The solitary issue is whether the CIT(A) is justified in confirming th....

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....In order to avoid double taxation of salary income for the period 08.10.2018 to 31.03.2019, the assessee had claimed FTC of Rs.5,63,620/- for the taxes paid in UK as per Section 90 of the Act read with Article 24(2) of the India-UK Double Taxation Avoidance Agreement (DTAA) read with CBDT Circular No.333 dated 02.04.1982. The claim of FTC was made in the revised return filed on 21.08.2020. In supp....

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....estion is covered in favour of the assessee by the Hon'ble Jurisdictional High Court judgment in the case of Duraiswamy Kumaraswamy vs. PCIT in W.P No.5834 of 2022 (judgment dated 06.10.2023). 5. Per contra, the ld.DR supported the order of the First Appellate Authority. 6. We have heard rival submissions and perused the material on record. The assessee had filed the return of income on 31.0....

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.... the CPC needs to allow the FTC. Following the above judgment of Hon'ble Madras High Court in the case of Duraiswamy Kumaraswamy, supra, the Chennai Benches of the Tribunal had allowed the FTC in the following cases:- 1. Shri Senthil Nathan Ramakrishna Babu vs. ITO in ITA No.1990/CHNY/2024 2. Shri Satishkumar Ekambaram vs. ITO in ITA No.2069 & 2070/CHNY/2024 3. Shri Jerr....