![Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Rules-allowable-Foreign-Tax-Credit-ITAT-TAXSCAN.jpg "Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]")
Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT)has held that Rules cannot override the Act, relief allowable u/s 90 of the Income Tax Act,1961...
![Foreign Tax Credit Allowable If Form 67 filed Before Income Tax Due Date: ITAT grants Relief to Actress Sonakshi Sinha [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Foreign-Tax-Credit-Income-Tax-Due-Date-ITAT-Actress-Sonakshi-Sinha-taxscan.jpg "Foreign Tax Credit Allowable If Form 67 filed Before Income Tax Due Date: ITAT grants Relief to Actress Sonakshi Sinha [Read Order]")
![ITAT grants Credit of FTC u/s 90 on Proper Filing of Form 67 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-grants-Credit-FTC-TAXSCAN.jpg "ITAT grants Credit of FTC u/s 90 on Proper Filing of Form 67 [Read Order]")
![Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Appeal-assessee-ITAT-TAXSCAN.jpg "Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]")
![Income Tax Rules Amended to allow Foreign Tax Credit even with Delayed filing of Form 67 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/08/Income-Tax-Rules-Foreign-Tax-Credit-Form-67-taxscan.jpg "Income Tax Rules Amended to allow Foreign Tax Credit even with Delayed filing of Form 67 [Read Notification]")
Foreign Tax Credit: Form 67 Shall be filed on or before Income Tax Return Due Date, rules ITAT [Read Order]
The Visakhapatnam bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Duvvuru Rl Reddy, Judicial Member & Shri S Balakrishnan, Accountant Member has observed that in order to avail...
![Foreign Tax Credit: Form 67 Shall be filed on or before Income Tax Return Due Date, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Foreign-Tax-Credit-Income-Tax-Return-ITAT-taxscan.jpg "Foreign Tax Credit: Form 67 Shall be filed on or before Income Tax Return Due Date, rules ITAT [Read Order]")
![Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Foreign-Tax-Credit-denied-Assessee-Indo-Japan-DTAA-ITAT-Taxscan.jpg "Foreign Tax Credit cannot be denied to Assessee as per Indo-Japan DTAA: ITAT [Read Order]")
![ITAT allows Foreign Tax Credit to Amarchand & Mangaldas under Indo-Japanese Tax Treaty [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/ITAT-Mumbai-ITAT-foreign-tax-credit-Amarchand-Mangaldas-Indo-Japanese-tax-treaty-Taxscan.jpg "ITAT allows Foreign Tax Credit to Amarchand & Mangaldas under Indo-Japanese Tax Treaty [Read Order]")
ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the foreign tax credit to a taxpayer on his remuneration income under the India-UK tax treaty. The assessee, Kapil Dev Ranwan who...
![ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/ITAT-Foreign-Tax-Credit-Taxpayer-Remuneration-Income-India-UK-Tax-Treaty-Taxscan-1.jpg "ITAT allows Foreign Tax Credit to Taxpayer on Remuneration Income under India-UK Tax Treaty [Read Order]")
![Govt Prescribes Procedure to furnish Form 67 to claim Foreign Tax Credit [Read Notification]](https://www.taxscan.in/wp-content/uploads/2017/09/Foreign-Tax-Credit-CBDT.jpg "Govt Prescribes Procedure to furnish Form 67 to claim Foreign Tax Credit [Read Notification]")
![Gross Receipts are immaterial in Computing Foreign Tax Credit: ITAT Ahmedabad [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/ITAT-Ahmedabad.jpg "Gross Receipts are immaterial in Computing Foreign Tax Credit: ITAT Ahmedabad [Read Order]")
Foreign Tax Credit available against the Amount of Tax, Surcharge and Cess; CBDT notifies rules [Read Notification]
The Central Board of Direct Taxes (CBDT) issued Notification dated 27th June 2016 incorporating certain amendments to the Income Tax Rules, 1962. As per the notification, Foreign Tax Credit is...
![Foreign Tax Credit available against the Amount of Tax, Surcharge and Cess; CBDT notifies rules [Read Notification]](https://www.taxscan.in/wp-content/uploads/2016/06/Central-Board-of-Direct-Taxes-CBDT-Tax-Scan.jpg "Foreign Tax Credit available against the Amount of Tax, Surcharge and Cess; CBDT notifies rules [Read Notification]")