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2022 (7) TMI 1212 - AT - Income TaxIntimation issued u/s 143(1) and the rectification order passed u/s 154 - Non grant foreign tax credit u/s. 90 / 90A - HELD THAT:- We are not in agreement with the order of the NFAC, Delhi in the instant case as admittedly the assessee has claimed foreign tax credit in accordance with provisions of Section 90 / 90A of the Act. The credit for the same was denied to the assessee in the intimation u/s.143(1) of the Act without any reason. CIT(A) atleast ought to have looked into the same and decide the issue which was not done in the instant case. Ultimately, we find that this is a matter requiring factual verification and accordingly, we deem it fit and appropriate to set aside this issue to the file of the ld. AO to grant foreign tax credit after due verification in accordance with law. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.
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