Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (4) TMI 633 - ITAT DELHIForeign Tax Credit (FTC) u/s 90/90A - Judicial precedent - denial of relief as in intimation processed u/s 143(1) and rectification order u/s 154 - assessee had not filed the Form 67 before filing the return of income - HELD THAT:- As decided in case of Brinda Rama Krishna [2022 (2) TMI 752 - ITAT BANGALORE] has observed that filing of Form 67 is not mandatory but directory requirement. CIT(A) in the case in hand however, has not followed the aforesaid judgment. The Bench is of considered opinion that Ld. first Appellate Authority being Subordinate to the Tribunal was supposed to follow the principles of law set down and without citing any proposition of law of binding nature contradictory could not have ignored the judgment on observation that it is not known as to whether the aforesaid decision has attained finality or not. Appeal of assessee is allowed.
|