2023 (2) TMI 628

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..... cessing Centre for not granting foreign tax credit of Rs.6,51,760/-, was dismissed. 02. Assessee aggrieved by the same has preferred this appeal raising following grounds of appeal:- "1. Not considering revised statement of total income 1.1 The learned CIT (A) has erred in not considering the revised statement of total income submitted on 18 February 2021. 1.2 The learned CIT (A) failed to appreciate that the revision was on account of subsequent filing of income-tax return in Netherlands for the Calendar year 2017. 1.3 The learned CIT (A) powers are co-terminus with that of the income-tax officer and hence CIT (A) has all the powers which the subordinate authority may have in the matter. Accordingly, the Hon'ble CIT (A) ought to h .....

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..... 3. Relief u/s. 90 of the Act- Revised Form 67 not considered. 3.1 without prejudice to the above, the learned CIT (A) erred in granting relief under section 90 of the Act of INR 3,09,611 as claimed by the Appellant in the revised statement of total income submitted on 18 February 2021. 4. General 4.1 Each one of the above grounds of appeal is without prejudice to the other." 03. The brief fact of the case shows that assessee is an individual citizen of India. For A.Y. 2018-19, the assessee was on deputation to Netherlands by his employer. During the year, assessee is a resident and ordinarily resident. Therefore, the income earned by the assessee from Netherlands is chargeable to tax in India. The assessee filed his return of income .....

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..... appeal before us. 05. The learned Authorized Representative and the learned Departmental Representative were heard. A paper book containing 48 pages submitted by the assessee was also perused along with the orders of the lower authorities. 06. The facts clearly show that only reason why the foreign tax credit was denied to the assessee is that the assessee submitted the certificate of his employer and without submitting any detail of the payment of taxes in Netherlands. Now, we find that claim of the assessee is now supported by the letter dated 26th March, 2019 by the Dutch Tax authorities. The assessee has submitted the English translation. I find that the employer has deducted whatever tax has been held to be correct by that authority. .....

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