Sanjeev Sivasankaran Menon Vs DCI (ITAT Bangalore)
Case ke facts
Ek assessor ne US mein tax time pe pay kiya tha par India mein Form 67 late file kiya. Department ne is wajah se foreign tax credit mana kar diya.
Mudda (Issue)
Kya late Form 67 file karne par credit reject ho sakta hai jab ki tax actual time pe pay hua ho?
Faisla (Held)
Tribunal ne bola ki jab tak foreign tax actual pay hua ho aur wo income Indian return mein dikhai gayi ho, late Form 67 par credit mana nahi kiya ja sakta. Par department ko verification ka right hai.
Practical takeaway
Foreign tax timely pay ho gaya ho to late Form 67 pe bhi apna credit claim zarur karo, subject to verification. Payment aur income ka record ready rakho.
Original report: taxguru.in
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: 2026-09-25.