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2023 (5) TMI 1286 - AT - Income TaxRelief u/s 90 - foreign tax credit - Disallowing the relief of tax paid in Republic of Korea on delay in filing of Form 67 - HELD THAT:- Above finding of the Tribunal in SONAKSHI SINHA case [2022 (10) TMI 107 - ITAT MUMBAI] is squarely applicable on the facts of the case in hand and the same remains uncontroverted by the ld. D/R by way of placing reliance on any other binding precedents in its favour. We, therefore, respectfully following the same, are inclined to hold that the Assessing Officer ought not to have denied the relief u/s 90 of the Act merely for delay in filing of Form 67. Thus, effective ground of the assessee is allowed.
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