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2024 (4) TMI 343 - AT - Income TaxDenial of Foreign Tax Credit (FTC) - being Form 67 was not filed along with the ITR before the time limit u/s 139 (1) but was submitted subsequent to the issue of notice u/s 250 - HELD THAT:- Identical issue was considered by the ITAT, Mumbai Bench in the case of Rohini Hattangadi [2023 (1) TMI 1070 - ITAT MUMBAI] wherein as held that provisions of DTAA override the provisions of the Act, as far as it is beneficial to the assessee. The Tribunal has held that delay in filing Form No. 67 should not by, in anyway, deny the claim of FTC enumerated in the DTAA and the intention of the legislation in the said case has to be construed in a manner which benefits the assessee. The A.O. is hereby directed to allow the FTC claim of the assessee and to grant refund in accordance with the law. Appeal filed by the assessee is allowed.
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