Undertaking by Employer to meet UK Income Tax Liability: ITAT directs to re-compute Refund Claim as per India- UK DTAA [Read Order]

By Taxscan Team - On October 13, 2022 12:26 pm - 2 mins read
Income Tax Liability - ITAT - Refund Claim - DTAA - taxscan

The Income Tax Appellate Tribunal (ITAT), Chennai directed to re-compute Refund Claim as per India- UK Double Taxation Avoidance Agreement (DTAA). The assessee, Kanagaraj Shanmugam admitted salary income of Rs.37.32 Lacs in the return of income filed on 25.06.2015. However, the return was revised on 26.05.2016 wherein the income was declared as ā€˜nilā€™ after claiming…

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