Saturday International Tax Gyan!! (SITG – 235) #taxmadeeasy #taxinpic
Amarchand Mangladas & Suresh A Shroff & Co. vs ACIT [2024] ITA No.852/M/2024 [30-09-2024]
Filing tax return is not mandatory for FTC eligibility as taxes withheld abroad qualifies as taxes paid and allowed full FTC to prevent double taxation, in line with DTAA provisions and established precedents