Violation of Procedural Norm does not Extinguish Substantive Right to Claim FTC: ITAT [Read Order]

Violation of Procedural Norm - Claim - FTC - ITAT - taxscan

The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that the violation of procedural norm would not extinguish the substantive right of claiming the Foreign Tax Credit (FTC). The assessee-Sandeep Patwari was an individual employed with Qualcomm India Private Limited. For the assessment year 2020-2021, the return of income was filed on 30.03.2021…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader