Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 363 - AT - Income TaxForeign tax credit - procedural lapse of filing of Form 67 belatedly - HELD THAT:- As stated that under the identical facts, in the cases of Rohan Hattangadi [2023 (1) TMI 1070 - ITAT MUMBAI], Ritesh Kumar Garg [2022 (9) TMI 926 - ITAT JAIPUR] and Brinda Rama Krishna [2022 (2) TMI 752 - ITAT BANGALORE] allowed the claim of the assessee regarding FTC. The Revenue has not rebutted the claim of the assessee regarding allowance of FTC. We therefore, hereby direct the Assessing Officer to grant FTC to the assessee. Grounds of appeal raised by the assessee are hence, allowed.
|