Tribunal held where the assessee claimed foreign tax credit (FTC) and filed Form No. 67 after due date specified for furnishing return under section 139(1) but before completion of assessment proceedings, assessee’s FTC claim is to be allowed. (AY. 2018-19)
Niravsinh Kishoresinh Gehlot v. ITO (2024) 206 ITD 123 (Ahd)(Trib)
S. 90 : Double taxation relief-Foreign tax credit (FTC)-Filed Form No. 67 after due date specified for furnishing return under section 139(1) but before completion of assessment proceedings-Foreign tax credit (FTC) is allowed-DTAA-India-Australia [R. 128, Form No.67, Art. 24]
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