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2023 (8) TMI 587 - ITAT BANGALORENon-granting of foreign tax credit as per section 90 - AR submitted that, the assessee filed form 67 before the authorities below which has not been considered - HELD THAT:- In the interest of justice, we remand this issue to the Ld.AO/TPO to consider the claim of assessee in accordance with law. Levy of interest u/s. 234A - as submission by assessee return of income was filed within the due date and therefore interest u/s. 234A cannot be computed - HELD THAT:- In the interest of justice, we remand this issue to the Ld.AO to verify the claim and to consider in accordance with law. Short grant of TDS credit and short grant of credit for advance tax paid - HELD THAT:- In the interest of justice, we remand these issues back to the AO. Assessee is directed to once again file all the relevant details in respect of the TDS paid and the advance tax paid. AO is directed to verify the same and consider the claim of assessee in accordance with law. Short grant of credit for refund adjusted against the year under consideration - AR submitted that the Ld.AO has not granted credit for the adjustment in respect of the refunds pertaining to other Assessment Year that was adjusted against the year under consideration - HELD THAT:- Assessee is directed to once again file all the relevant details in respect of the TDS paid and the advance tax paid. The Ld.AO is directed to verify the same and consider the claim of assessee in accordance with law.
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