2026 (2) TMI 1363

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....el, Sr. DR ORDER PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, dated 10.10.2025 for the assessment year 2022-23 as per the grounds of appeal on record. 2. In this case, the assessee had earned income from United States of America with Taxpayer Identification number as per record under the heads viz. (i....

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....per Annexure TR, the assessee had written the amount under the head total taxes paid outside India at Rs. 1,43,214/- and similarly, as per Annexure TR (as computed) total relief that has been accepted by the CPC in the said intimation u/s. 143(1) of the Act is the same amount of Rs. 1,43,214/- i.e. the amount of taxes that was already paid by the assessee outside India. Hence, there seems to be no....