Assessee filed revised return of income and Form 67 within ...

Revised return & Form 67 filed on time. Salary earned abroad taxed under DTAA. Late filing can't deny treaty benefit. No double taxation.

Case Laws Income Tax

August 14, 2024

Assessee filed revised return of income and Form 67 within extended due date. Assessee paid taxes on salary earned in Netherlands under Article 23 of India-Netherlands DTAA. Late filing of Form 67 cannot be reason for denying treaty benefit when salary earned abroad and tax paid in foreign country. Assessee cannot be taxed twice on same income resulting in double taxation. CIT(A) and AO erred in denying assessee's claim. Appeal allowed.

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Assessee filed revised return of income and Form 67 within ...

Revised return & Form 67 filed on time. Salary earned abroad taxed under DTAA. Late filing can't deny treaty benefit. No double taxation.

Case Laws Income Tax

August 14, 2024

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