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Income Tax - Highlights / Catch Notes

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Foreign Tax Credit (FTC) u/s 90/90A - Judicial precedent - The ...

Case Laws     Income Tax

April 17, 2023

Foreign Tax Credit (FTC) u/s 90/90A - Judicial precedent - The Bench is of considered opinion that Ld. first Appellate Authority being Subordinate to the Tribunal was supposed to follow the principles of law set down and without citing any proposition of law of binding nature contradictory could not have ignored the judgment on observation that it is not known as to whether the aforesaid decision has attained finality or not. - AT

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