Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Foreign tax credit could not be denied merely because Form No. 67 was filed after the return due date, as the ITAT treated the filing requirement as directory rather than mandatory. Where the form's contents and the underlying foreign tax credit claim were otherwise not defective, delay in filing alone did not justify rejection of the substantive benefit. The order sustaining denial was set aside and the Assessing Officer was directed to examine the facts and allow the claim in accordance with Form No. 67.
Foreign tax credit could not be denied merely because Form No. 67 was filed after the return due date, as the ITAT treated the filing requirement as directory rather than mandatory. Where the form's contents and the underlying foreign tax credit claim were otherwise not defective, delay in filing alone did not justify rejection of the substantive benefit. The order sustaining denial was set aside and the Assessing Officer was directed to examine the facts and allow the claim in accordance with Form No. 67.
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