2025 (8) TMI 126

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....For The Revenue : Shri Hemanshu Joshi, Sr. D/R ORDER PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A)/Addl./JCIT(A), Faridabad [hereinafter "the ld. CIT(A)"], dated 21/12/2024, pertaining to AY 2019-20. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the denial of foreign t....

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.... the Act as Form 67 was not furnished by the assessee while filing the ITR u/s 139(1) of the Act. 4. We have carefully considered the orders of the authorities below. We are of the considered view that neither Section 90 of the Act nor the DTAA provides that FTC shall be disallowed for non-compliance with any procedural requirements. We are of the considered view that FTC is assessee's vested r....