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2022 (5) TMI 953 - AT - Income TaxEligibility of Foreign tax credit - delay in compliance of a procedural provision, that is ‘delay in filing Form No.67’ - Assessee has not filed Form 67 within the due date of filing original return of income u/s 139(1) - HELD THAT:- Assessee has vested right to claim the FTC under the tax treaty, the same cannot be disallowed for mere delay in compliance of a procedural provision, that is ‘delay in filing Form No.67’. Therefore, respectfully following the judgment in the case of Ms. Brinda Rama Krishna [2022 (2) TMI 752 - ITAT BANGALORE] we direct the Assessing Officer to examine the quantum of Foreign Tax Credit claimed by the assessee and allow the Foreign Tax Credit in accordance with law - Appeal of the assessee is treated to be allowed.
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