Endel Retail And Customer Care Pvt. Ltd. Vs DCIT (ITAT Ahmedabad)
Case ke facts
Ye company ne foreign tax credit claim kiya tha par Form 67 delay se file hua tha. Department ne credit disallow kar diya tha.
Mudda (Issue)
Kya foreign tax credit mil sakta hai agar Form 67 time se nahi file hua?
Faisla (Held)
ITAT ne credit allow kiya. Pehle ke apne hi decision ko follow kiya aur decide kiya ki delay ke bawajood credit mil sakta hai.
Practical takeaway
Agar Form 67 late ho gaya hai, to bhi apne foreign tax credit ka claim try kar sakte ho. Delay ke reason ko sahi se explain karo.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-01.