Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]

By Shabna Rahim - On July 7, 2023 9:30 pm - 2 mins read
Violation of Procedural Norms - Substantial Right of Claiming Credit of FTC - FTC - Income Tax - Credit of FTC - Income Tax Act - Income Tax - ITAT - taxscan

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the violation of procedural norms does not extinguish the substantial right of claiming the credit of Foreign Tax Credit (FTC) under section 90 of the Income Tax Act,1961.  Vikash Daga, the appellant assessee was an individual Indian citizen filed his return of income…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader