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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Eligibility to claim credit for the tax deducted in Japan - the ...

Case Laws     Income Tax

June 6, 2015

Eligibility to claim credit for the tax deducted in Japan - the treatment sought to be given by Revenue in the case of the assessee yields absurd result - Accordingly assessee should be treated to have paid tax in India without giving effect to the provision of section 10A for the reason also of Article 24 of Double Taxation Avoidance Convention between India and Japan. - AT

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