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HomeDirect TaxForeign Tax Credit Can’t Be Denied Through Adjustment U/s 143(1): ITAT

Foreign Tax Credit Can’t Be Denied Through Adjustment U/s 143(1): ITAT

Direct Tax

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By Mariya Paliwala
itat

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The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that the denial of Foreign Tax Credit (FTC) while processing a return under Section 143(1) of the Income Tax Act, 1961 is not permissible when the issue involves examination of facts and legal interpretation.  The bench of Vijay Pal Rao (Vice President) and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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