Puneet Singh Mehndiratta vs. DCIT

Parties Involved

Facts Summary

The appeal in ITA No. 2778/Del/2022 for the Assessment Year 2013-14 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi against the order of assessment passed by the Assessing Officer, DCIT, Circle-70(1), New Delhi. The assessee, Puneet Singh Mehndiratta, filed a revised computation of income offering additional salary income earned in the USA. The assessee claimed a foreign tax credit of Rs. 98,852/- for the additional income offered in the revised computation. However, the Assessing Officer denied the foreign tax credit, leading to double taxation. The assessee appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Non denial of grant of foreign tax credit of Rs. 98,852/- by the lower authorities.

Judgment Outcome

Decided in favour of Assessee.

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