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2022 (2) TMI 279 - AT - Income TaxDisallowance of Foreign Tax Credit (FTC) - assessee did not comply with Rule 128 of filing the necessary evidence in Form 67 along with original return of income - As Before us ITAT the assessee has submitted that all the details necessary to consider the claim is available - HELD THAT:- Now that assessee has filed all the details, we deem it fit and proper in the interest of justice to remit this issue to the Ld. CIT(A) to examine the same and to consider the claim of assessee in accordance with law. The Ld. CIT(A) is directed to pass detailed order on merits. Appeal filed by assessee stands allowed for statistical purposes.
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