2024 (11) TMI 1428

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....BENCH: 1. Aforesaid appeals by assessee for Assessment Years (AY) 2018- 19 & 2019-20 have identical issue i.e., allowance of foreign tax credit (FTC). At the time of hearing, none appeared for assessee and accordingly, the appeals were heard with the able assistance of departmental representative. 2. The appeal for AY 2018-19 arises out of an order passed by Learned Addl. /Joint Commissioner of....

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....me u/s 139(1). Aggrieved, the assessee is in further appeal before us. 4. We find that the issue of foreign tax credit is covered in assessee's favor by the decision of this Tribunal in the case of ITO vs. Smt. Chengam Durga (ITA No.1491/Chny/2023 dated 08-04-2024). The bench, considering the decision of Hon'ble High Court of Madras in the case of Duraiswamy Kumaraswamy (WP No.5834 of 2022 & ors.....