Judgement

ITAT condoned an 86-day delay and restored a taxpayer’s Rs 1.47 lakh foreign tax credit claim to the AO for fresh examination after CPC denied the credit.

ITAT Restores Rs 1.47 Lakh Foreign Tax Credit Claim Dispute for Fresh Adjudication After Condoning 86-Day Delay

The ITAT Delhi condones delay in Form 67 and directs AO to grant Foreign Tax Credit after verification.

ITAT Allows Foreign Tax Credit Despite Belated Form 67 Filing

ITAT directed the Income Tax Department to grant Rs 14.32 lakh Foreign Tax Credit for taxes paid in Kenya, holding that delayed Form 67 filing cannot deny genuine tax relief.

ITAT Allows Rs 14.32 Lakh Foreign Tax Credit, Holds Delay in Filing Form 67 Cannot Deny Genuine Relief for Taxes Paid in Kenya

The ITAT Ahmedabad Directs AO to Grant Foreign Tax Credit Despite Delay in Filing Form 67


ITAT Rules Late Filing of Form 67 Cannot Defeat Foreign Tax Credit Claim Under Section 90 

The ITAT held that delayed filing of Form 67 cannot be the sole reason to deny FTC, directing the AO to grant the credit after verifying foreign taxes paid.

ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit

The ITAT Bangalore restores the foreign tax credit claim after condoning a 1,933-day delay and directs the AO to verify documents and grant relief.

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ITAT Restores Rs 1.47 Lakh Foreign Tax Credit Claim Dispute for Fresh Adjudication After Condoning 86-Day Delay

ITAT Allows Foreign Tax Credit Despite Belated Form 67 Filing

ITAT Allows Rs 14.32 Lakh Foreign Tax Credit, Holds Delay in Filing Form 67 Cannot Deny Genuine Relief for Taxes Paid in Kenya

ITAT Rules Late Filing of Form 67 Cannot Defeat Foreign Tax Credit Claim Under Section 90

ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit

ITAT Condones 1,933-Day Delay in Foreign Tax Credit Dispute, Says Genuine Delay Should Not Defeat Lawful Relief