Grant of additional foreign tax credit under the Income Tax Act
Court :
ITAT Bangalore
Brief :
These cross appeals are directed against order dated 31.5.2017 passed by Ld. CIT(A)-14, Bengaluru and they relate to the assessment year 2009-10. At the time of hearing, both the parties ubmitted that the tax effect involved in the appeal filed by the revenue is less than Rs.50 lakhs and hence, the same is not maintainable in view of the Circular No.17/2019 dated 08-08-2019 issued by CBDT. Accordingly, we dismiss the appeal of the revenue in limine.
Citation :
ITA No.1659/Bang/2017
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