https://www.taxtmi.com/caselaws?id=458899 Delay in filing the first appeal was condonable where the assessee showed a bona fide explanation based on reliance on a tax consultant and lack of timely awareness of the adverse order. Foreign tax credit under section 90 and Article 24 of the India-Sri Lanka DTAA could not be denied merely because Form No. 67 was filed late, as Rule 128(9) was treated as directory and the treaty-based substantive entitlement prevailed subject to verification. The claim for carry forward of house property loss was not examined earlier and was remitted for verification and decision in accordance with law. en-us Fri, 13 Sep 2024 00:00:00 +0530 Wed, 20 Nov 2024 19:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458899 Delay in filing the first appeal was condonable where the assessee showed a bona fide explanation based on reliance on a tax consultant and lack of timely awareness of the adverse order. Foreign tax credit under section 90 and Article 24 of the India-Sri Lanka DTAA could not be denied merely because Form No. 67 was filed late, as Rule 128(9) was treated as directory and the treaty-based substantive entitlement prevailed subject to verification. The claim for carry forward of house property loss was not examined earlier and was remitted for verification and decision in accordance with law. Case-Laws Income Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458899