https://www.taxtmi.com/caselaws?id=418028 Limitation for filing the appeal was computed by excluding the COVID-19 period from 15.03.2021 to 02.10.2021, so the 31-day delay was not treated as delay. The foreign tax credit disallowance under Rule 128, based on the alleged absence of Form 67 and supporting evidence, required fresh examination because the assessee stated that the necessary material was available. The matter was remitted for reconsideration on merits after giving proper opportunity and verifying the documents on record. en-us Mon, 31 Jan 2022 00:00:00 +0530 Mon, 07 Feb 2022 08:13:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418028 Limitation for filing the appeal was computed by excluding the COVID-19 period from 15.03.2021 to 02.10.2021, so the 31-day delay was not treated as delay. The foreign tax credit disallowance under Rule 128, based on the alleged absence of Form 67 and supporting evidence, required fresh examination because the assessee stated that the necessary material was available. The matter was remitted for reconsideration on merits after giving proper opportunity and verifying the documents on record. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418028