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Case Law Details

Case Name : Tom Thomas Vs Assistant Director of Income Tax-(CPC) (ITAT Mumbai)
Related Assessment Year : 2018-19
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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.

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One Comment

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