Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot deny vested right to claim foreign tax credit under DTAA. ITAT relied on Chiragkumar Nandalal Makadia ruling that late filing of Form 67 cannot be reason for denying foreign tax credit benefit. Rule 128 mandating Form 67 filing before return is procedural; non-compliance should not result in denial of foreign tax credit. Assessee's appeal allowed.
Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot deny vested right to claim foreign tax credit under DTAA. ITAT relied on Chiragkumar Nandalal Makadia ruling that late filing of Form 67 cannot be reason for denying foreign tax credit benefit. Rule 128 mandating Form 67 filing before return is procedural; non-compliance should not result in denial of foreign tax credit. Assessee's appeal allowed.
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