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Requirement of filing Form 67 is directory in nature
Case Law Details
- Case Name
- Tom Thomas Vs Assistant Director of Income Tax-(CPC) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Mumbai
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Tom Thomas Vs Assistant Director of Income Tax-(CPC) (ITAT Mumbai)
ITAT held that requirement of filing Form 67 is directory in nature which is evident from the fact that Rule 128(9) does not contemplate disallowance of FTC in case of delay in complying with such condition. Our view also draws strength from the decisions of the Tribunal in the case of Ms. Brinda Ramakrishna vs. ITO : [ITA 454/Bang/2021, dated 17.11.2021] and [42 Hertz Software India Pvt Ltd vs. ACIT : ITA No. 29/Bang/2021, dated 07.03.2022] which were taken into consideration by the Tribunal in the above decis...
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