https://www.taxtmi.com/caselaws?id=785289 Failure to report foreign tax credit in the specific ITR line item, though claimed elsewhere in the return, was treated as a disclosure format difference and not suppression; consequently an individual should not be denied legitimate foreign tax credit for such reporting approach, and a pending rectification seeking correction was noted. The intimation required to specify sums payable and, when treated as a notice of demand, must be mandatorily served; absence of any produced intimation or independent notice of demand precludes recovery of the alleged demand against the taxpayer, and rectification remained unacted upon by the revenue. en-us Tue, 13 Jan 2026 00:00:00 +0530 Tue, 20 Jan 2026 15:34:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785289 Failure to report foreign tax credit in the specific ITR line item, though claimed elsewhere in the return, was treated as a disclosure format difference and not suppression; consequently an individual should not be denied legitimate foreign tax credit for such reporting approach, and a pending rectification seeking correction was noted. The intimation required to specify sums payable and, when treated as a notice of demand, must be mandatorily served; absence of any produced intimation or independent notice of demand precludes recovery of the alleged demand against the taxpayer, and rectification remained unacted upon by the revenue. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785289