{"id":48754,"date":"2024-12-01T14:13:57","date_gmt":"2024-12-01T08:43:57","guid":{"rendered":"https:\/\/itatonline.org\/digest\/niravsinh-kishoresinh-gehlot-v-ito-2024-206-itd-123-ahdtrib\/"},"modified":"2024-12-01T14:13:57","modified_gmt":"2024-12-01T08:43:57","slug":"niravsinh-kishoresinh-gehlot-v-ito-2024-206-itd-123-ahdtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/niravsinh-kishoresinh-gehlot-v-ito-2024-206-itd-123-ahdtrib\/","title":{"rendered":"Niravsinh Kishoresinh Gehlot v. ITO (2024) 206 ITD 123 (Ahd)(Trib)"},"content":{"rendered":"<p>Tribunal held where the\u00a0 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&#8217;s FTC claim is to\u00a0 be allowed. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-48754","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48754","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=48754"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48754\/revisions"}],"predecessor-version":[{"id":48755,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48754\/revisions\/48755"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}