Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]

Violation of Procedural Norms - Substantial Right of Claiming Credit of FTC - FTC - Income Tax - Credit of FTC - Income Tax Act - Income Tax - ITAT - taxscan

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the violation of procedural norms does not extinguish the substantial right of claiming the credit of Foreign Tax Credit (FTC) under section 90 of the Income Tax Act,1961.  Vikash Daga, the appellant assessee was an individual Indian citizen filed his return of income…

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