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Foreign income-taxes not eligible for deduction u/s 37(1). Despite bar in DTAA, credit for State taxes to be given u/s 91 in addition to Federal taxes
Case Law Details
- Case Name
- Deputy Commissioner of Income Tax Vs. Tata Sons Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2000- 01
- Courts
- All ITAT, ITAT Mumbai
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INCOME TAX APPELLATE TRIBUNAL, MUMBAI D BENCH, MUMBAI
Deputy Commissioner of Income Tax Vs. Tata Sons Limited
ITA No: 4776/Mum/04
Assessment year: 2000- 01
O R D E R
Per Pramod Kumar:
1. By way of this appeal, the appellant Assessing Officer has called into question correctness of Commissioner (Appeals)’s order dated 29th March 2004, in the matter of assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). Grievance of the Assessing Officer is two fold– first, against CIT(A)’s restricting the dis allowances, under section 14 A, in respect ...
