India: U.S. state taxes paid | KPMG Global
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India: U.S. state taxes paid eligible for foreign tax credit

India: U.S. state taxes paid

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).


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  • State taxes paid in the United States, eligible for foreign tax credit in India: The Ahmedabad Bench of the Income-tax Appellate Tribunal held that a taxpayer is entitled to credit in respect of state income taxes paid in the United States, based on provisions of India’s tax law, even though the case pertained to a country that had an income tax treaty with India. The case is: Dr. Rajiv I. Modi. Read a November 2017 report [PDF 452 KB]

  • Constitutional validity of income tax computation standards: The Delhi High Court held that in order to preserve its constitutionality, a provision of the tax law (section 145(2)) must be read as limiting the authority of the central government to issue (notify) income tax computation standards that do not override binding judicial precedents or other tax law provisions. The case is: Chamber of Tax Consultants and Anr. Read a November 2017 report [PDF 353 KB]

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