Case Law Details
Case Name : Mahua Bagchi Vs ACIT (ITAT Kolkata)
Appeal Number : I.T.A. No. 3/KOL/2023
Date of Judgement/Order : 19/07/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Kolkata
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Mahua Bagchi Vs ACIT (ITAT Kolkata)
Introduction: Mahua Bagchi Vs ACIT (ITAT Kolkata) is a landmark decision that emphasizes the importance of substance over form in tax administration. The case centers on the denial of Foreign Tax Credit (FTC) due to the technic
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