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1 - 10 of 12 (0.41 seconds)Section 90A in The Income Tax Act, 1961 [Entire Act]
Section 139 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 234A in The Income Tax Act, 1961 [Entire Act]
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234C in The Income Tax Act, 1961 [Entire Act]
Sonakshi Sinha, Mumbai vs Cit (A) Nfac, Delhi on 20 September, 2022
11. We find that the coordinate bench of the Tribunal in Sonakshi Sinha vs
CIT, in ITA No. 1704/Mum./2022, vide order dated 08/09/2022, while dealing
with a similar issue wherein the taxpayer filed Form No.67, after the due date
for filing the return of income under section 139(1), observed as under:
Section 250 in The Income Tax Act, 1961 [Entire Act]
Anuj Bhagwati, Mumbai vs Dcit, Circle 1(1)(1), Mumbai on 20 September, 2022
12. We find that in another decision in Anuj Bhagwati vs DCIT, in ITAs
No.1844 and 1845/Mum./2022, the coordinate bench of the Tribunal vide
order dated 20/09/2022, while deciding a similar issue held that section 90/91
of the Act has not been amended insofar as grant of foreign tax credit is
concerned and Rules cannot override the Act and therefore filing of Form No.
67 is not mandatory but it is directory. The relevant findings of the coordinate
bench of the Tribunal in the aforesaid decision are as under: