TATA CONSULTANCY SERVICES LTD,MUMBAI vs. ASST CIT LTU-1, MUMBAI

ITA 1650/MUM/2016Status: DisposedITAT Mumbai06 April 2022AY 2011-1271 pages
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What did the Tribunal hold?

The Tribunal held that the issue of disallowance of State taxes paid overseas was decided by a Coordinate Bench following a jurisdictional High Court decision. The Tribunal found that the State taxes paid overseas were not eligible for relief under Section 90 or 91 of the Act.

What were the facts?

The assessee claimed deduction for State taxes paid overseas, which the Assessing Officer disallowed under Section 40(a)(ii) of the Income Tax Act. The assessee argued that these taxes were not eligible for relief under Section 90 or 91 and thus not covered by Section 40(a)(ii).

What were the issues?

Whether State taxes paid overseas are deductible expenses under Section 37 or disallowed under Section 40(a)(ii) of the Income Tax Act, considering the definitions of 'tax' and eligibility for relief under Sections 90 and 91.

Which sections of the Income-tax Act were involved?

Section 40(a)(ii),Section 90,Section 91,Section 37,Section 2(43)

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Income Tax Appellate Tribunal, “J” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Porus Kaka, Sr. Advocate
For Respondent: Ms. Vatsalaa Jha, CIT–DR

PER SANDEEP SINGH KAR

The order continues below.

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