Relief u/s. 90 / 90A - foreign tax credit - the assessee has ...

Retrospective Application of CBDT Notification Benefits Assessee with Foreign Tax Credit u/s 139(4) in the USA.

October 7, 2023

Case Laws     Income Tax     AT

Relief u/s. 90 / 90A - foreign tax credit - the assessee has paid foreign tax credit in USA and has filed his return of income U/s. 139(4) - we consider it deemed to be fit that the CBDT Notification can be applied retrospectively which is being a beneficial provision to the assessee. - AT

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