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2024 (4) TMI 1076 - ITAT DELHIForeign Tax Credit u/s. 90 - denial of tax credit paid in the source country - Form No.67 was not filed before the due date of filing of return of income - contention of the assessee is that the AO had accepted the claim of relief u/s 90 of the Act but in final computation, failed to allow relief, hence, it was a mistake apparent from the record and amenable to the provision of section 154 - HELD THAT:- As referring to rectification order and the Form No.67, we, hereby direct the AO to verify the claim of the assessee that Form No.67 was filed and the claim was allowed but in final computation, the same was not allowed. After verifying the facts, the AO would grant relief in accordance with law. Grounds raised by the assessee are accordingly, allowed for statistical purposes.
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