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Case Law Details

Case Name : Sonakshi Sinha Vs CIT(A) (ITAT Mumbai)
Related Assessment Year : 2018-19
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Sonakshi Sinha Vs CIT(A) (ITAT Mumbai)

Conclusion: The ITAT observed that Foreign Tax Credit cannot be disallowed in case of not filing Form 67 prescribed under Rule 128 of Income Tax Rules, 1962. Thus, by this observation ITAT have not denied the substantive benefit in case of procedural lapse.

Facts: The present appeal is filed by assessee against appellate order passed by National

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