FTC cannot be denied on the ground that corresponding income has not been offered for tax in the year under consideration. ย Recently,ย ๐๐ต๐บ๐ฒ๐ฑ๐ฎ๐ฏ๐ฎ๐ฑย ๐ง๐ฟ๐ถ๐ฏ๐๐ปย ๐ถ๐ปย ๐๐๐๐งย ๐.ย ๐ฆ๐๐๐น๐ผ๐ปย ๐๐ป๐ฒ๐ฟ๐ด๐ย ๐๐๐ฑย [๐๐ง๐ย ๐ก๐ผ๐.ย ๐ญ๐ฑ๐ญ๐ณย &ย ๐ญ๐ฒ๐ฎ๐ญ/๐๐ต๐ฑ/๐ฎ๐ฌ๐ญ๐ต],ย ๐ฑ๐ฎ๐๐ฒ๐ฑย ๐ฎ๐ต.๐ญ๐ฌ.๐ฎ๐ฌ๐ฎ๐ฐ has held thatย FTC cannot be denied on the ground that corresponding income has not been offered for tax in the year under consideration. Article 23 of India-China DTAA does not state that…
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