October 2019

Section 90(1)(a)(i) read with Article 25(2) of India-US DTAA Foreign tax credit is available only in respect of taxes paid on the double-taxed income Foreign tax credit is allowable against the taxes paid under the Act, which would include surcharge and cess

Geeta Jani | Dhishat B. Mehta
Chartered Accountants

1. TS-499-ITAT-2019 (Pune) DCIT vs. iGate Global Solutions Ltd. IT(TP)A. No.: 10/Bang/2014 A.Y.: 2009-10 Date of order: 26th August, 2019

 

Section 90(1)(a)(i) read with Article 25(2) of India-US DTAA Foreign tax credit is available only in respect of ta

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