https://www.taxtmi.com/caselaws?id=772696 ITAT Mumbai set aside CIT(A)'s order rejecting FTC claim under sections 90/90A where assessee failed to file Form 67 and withholding certificates were in company name while return filed in individual name. Tribunal found assessee submitted GST registration and import-export certificates claiming proprietorship of the company. Matter remanded to AO for fresh consideration after verifying genuineness of documents to determine FTC eligibility. Appeals allowed for statistical purposes with direction to decide matter afresh following jurisdictional precedent. en-us Mon, 09 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772696 ITAT Mumbai set aside CIT(A)'s order rejecting FTC claim under sections 90/90A where assessee failed to file Form 67 and withholding certificates were in company name while return filed in individual name. Tribunal found assessee submitted GST registration and import-export certificates claiming proprietorship of the company. Matter remanded to AO for fresh consideration after verifying genuineness of documents to determine FTC eligibility. Appeals allowed for statistical purposes with direction to decide matter afresh following jurisdictional precedent. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772696