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2023 (11) TMI 700 - ITAT KOLKATAForeign tax credit - belated submission of Form No. 67 which was mandatorily required to be filed before the filing of Income tax return - where Form 67 is filed belatedly even though the credit amount of all foreign tax credit has been claimed in the Income tax return whether the assessee is eligible to claim such FTC - HELD THAT:- We notice that this issue had come up for adjudication before us in various other cases wherein also, the decision of other Tribunals have been cited and it has been consistently held that filing of From 67 is merely directory in nature and even if it is filed belatedly, the assessee deserves the FTC. We find support from the decision of Sonakshi Sinha vs. CIT [2022 (10) TMI 107 - ITAT MUMBAI] and Satreena Consultants Pvt. Ltd., Kolkata v. ITO [2023 (2) TMI 1154 - ITAT KOLKATA] We are thus inclined to hold that the ld. CIT(A) has rightly allowed the claim of FTC - Ground raised by the revenue is dismissed.
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