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Case Law Details

Case Name : Manoj Kumar Srivastava Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 3007/Del/2023
Date of Judgement/Order : 24/05/2024
Related Assessment Year : 2020-21
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Manoj Kumar Srivastava Vs ACIT (ITAT Delhi)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Delhi held that the filing of Form 67 is not mandatory for claiming Foreign Tax Credit (FTC). The case, Manoj Kumar Srivastava Vs Assistant Commissioner of Income Tax (ACIT), revolved around the procedural aspects of claimin

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