2023 (8) TMI 1540

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.... Vivek Kumar Upadhyay, Sr DR. ORDER PER N. K. BILLAIYA, AM: ITA No. 2990/Del/2022, 2991/Del/2022 and 2992/Del/2022 are three appeals by the assessee preferred against three separate orders of NFAC dated 25.10.2022 pertaining to A.Y. 2018-19, 2019-20 and 2020-21. 2. Since common grievance is involved in the captioned appeals they were heard together and are disposed of by this comm....

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.... date of payment of salaries and decide the issues afresh as per the provisions of the law. This common grievance is allowed for statistical purpose. 5. The second common grievance relates to the denial of foreign tax credit on the ground that the assessee has filed Form -67 beyond the due date in respect of the claim of foreign tax credit. 6. There is no dispute that the assessee has not fi....

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.... AO. The AO is directed to decide the claim of foreign tax credit as per the provisions of the law after admitting/accepting form -67. This common grievance is also allowed for statistical purpose. 8. In ITA No. 2990/Del/2022 in addition to the aforementioned common grievance the assessee is also aggrieved by denial of TDS credit for punching incorrect TAN by the assessee in its return of ....