Assessee not claimed benefit of provisions of S. 90/91, qua the State tax paid in the USA, the same is allowable as a deduction. Followed Bank of India v. Asstt. CIT (2021) 210 TTJ 649 (Mum) (Trib). (AY.2016-17)
Bosch Global Software Technologies (P) Ltd. v. ACIT (2025) 235 TTJ 807 / 174 taxmann.com 76 (Bang)(Trib)
S. 37(1): Business expenditure-State tax paid in USA-Not claimed any benefit of the tax paid in the USA under the provisions of S. 90/91-State tax paid in USA is allowable as deduction.
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