ITAT allows credit of taxes paid in UK for remuneration received in UK

Kapil Dev Ranwan Vs DCIT (ITAT Delhi)

It is pertinent to note that the assessee was working in UK for more than 183 days which was never disputed by the Revenue at any point of time. Besides this the Revenue authorities are very well aware that the assessee has paid taxes in UK for the remuneration received in UK. The assessee is a resident of India. Therefore, Article 16(2) does not apply in the present scenario. In-fact, if we go through the provisions of Please become a Premium member. If you are already a Premium member, login here to access the full content.