2026 (7) TMI 300

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....nue : Shri Rajesh Tiwari, Sr. DR ORDER PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1543/Del/2026 for AY 2020-21, arises out of the order of the ld. Commissioner of Income Tax (Appeals)/ ADDL/JCIT(A)-2, Surat [hereinafter referred to as 'ld. JCIT(A)', in short] dated 23.01.2026 against the order of assessment passed u/s 154 of the Income-tax Act, 1961 (hereinafter referred to as 'the....

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....he assessee during the year had gone abroad for employment purposes from India to Australia to take his employment there. There is absolutely no dispute that services were rendered by the assessee in Australia for which remuneration was received. The assessee was a resident in India. But after migration, he was residing in Australia and services to Australian employer were rendered by the assessee....

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....ing foreign tax credit for taxes paid in Australia. Accordingly, the assessee filed a rectification for exclusion of salary income from taxation in India which stood rejected by ld CPC and assessee preferred an appeal before the ld CIT(A). The ld CIT(A) adjudicated the issue on a totally different perspective of granting foreign tax credit alone of Rs. 3,40,428 by stating that delayed filing of fo....