{"id":48758,"date":"2024-12-01T14:14:39","date_gmt":"2024-12-01T08:44:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/ces-ltd-v-dcit-2024-206-itd-504-hydtrib\/"},"modified":"2024-12-01T14:14:39","modified_gmt":"2024-12-01T08:44:39","slug":"ces-ltd-v-dcit-2024-206-itd-504-hydtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ces-ltd-v-dcit-2024-206-itd-504-hydtrib\/","title":{"rendered":"CES Ltd. v. DCIT (2024) 206 ITD 504 (Hyd)(Trib.)"},"content":{"rendered":"<p>Tribunal held that\u00a0 rule 128(9) of Income-tax Rules does not provide for disallowance of Foreign Tax Credit (FTC) in case of delay in filing Form 67; filing of Form 67 is not mandatory but a directory requirement and DTAA overrides provisions of Act and rules cannot be contrary to Act. Appeal of the assessee is allowed. (AY. 2020-21)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 90 : Double taxation relief-Foreign tax credit (FTC) cannot be disallowed for delay in filing Form 67 as filing of Form 67 is a directory requirement-DTAA-India-USA [R. 128(9), Art.25] <\/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-48758","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cGq","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48758","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=48758"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48758\/revisions"}],"predecessor-version":[{"id":48759,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48758\/revisions\/48759"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48758"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48758"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48758"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}