42 Hertz Software India (P.) Ltd. v. ACIT

139 Taxmann.com 448Income Tax Appellate Tribunal2022#1827 most cited

What is 42 Hertz Software India (P.) Ltd. v. ACIT authority for?

The claim for Foreign Tax Credit cannot be denied solely due to a delay in filing Form-67, as the requirement for filing Form-67 under Rule 128(9) is considered directory and not mandatory. The provisions of a Double Taxation Avoidance Agreement (DTAA) prevail over the Income-tax Act, 1961.

62

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2026.

Also referred to as

42 Hertz Software India v. ACIT · Foreign Tax Credit · FTC claim · Form-67 delay · delay in filing Form-67 · Section 90 · Section 91 · Rule 128(9) Income-tax Rules · DTAA prevails · directory vs mandatory provision · Double Taxation Avoidance Agreement

Sections most often in play

Section 90Section 139(1)Section 143(1)Section 154Section 91Section 128(9)Section 139(5)Section 250

Issues it is cited on

foreign tax creditsection 295section 42section 90rectification under section 154azadi bachao andolansection 91section 139(5)section 90(2)section 249(2)section 119(2)(b)tax treaty

Judgments citing 42 Hertz Software India (P.) Ltd. v. ACIT

Prajosh Nanu, Mumbai-400022 vs. Asst. Dirctor of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 1169/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Oct 2022AY 2019-20

Bench: Shri B. R. Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1169/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2019-20) Prajosh Nanu बिधम/ Acit, Cpc Room No. 3, Plot No. 265, Vs. Sanjoli Building, Sulochana Shetti, Marg Sion West, Mumbai-400022. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Apkpk0260R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Ajit Jain & Siddhesh Chaugule Revenue By: Shri P. D. Chougule (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 06/10/2022 घोषणा की तारीख /Date Of Pronouncement: 21/10/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) (Nfac), Delhi Dated 22.03.2022 For The Assessment Year 2019-20. 2. The Relevant Grounds Of Appeal Raised By The Assessee Are As Under: - “1. In The Facts & Circumstances Of The Case & In Law, The Learned Commissioner Of Income Tax (Appeals) Herein Referred As ‘The Ld. Cit (A)’ Has Erred In Not Granting The Credit Of Foreign Taxes Paid As Should Have Been Duly Allowed Under Article 24(2) Of The India-Uk Double Tax Avoidance Agreement (‘Dtaa’) Read With Section 90 Of The Act, Even Though The Appellant Was ‘Resident’ In India & Therefore, Had Offered His Global Income To Tax In India Including The Uk Sourced Income Which Had Suffered Tax In Uk As Well.

For Appellant: Shri Ajit Jain & SiddheshFor Respondent: Shri P. D. Chougule (Sr. AR)
Section 143(1)Section 154Section 234CSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.1169/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2019-20) Prajosh Nanu बिधम/ ACIT, CPC Room No. 3, Plot no. 265, Vs. Sanjoli Building, Sulochana Shetti, Marg Sion West, Mumbai-400022. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : APKPK0260R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Ajit Jain & Siddhesh Chaugule Revenue by: Shri P. D. Chougule (Sr. AR) सुनवाई की तारीख / Date of Hearing: 06/10/2022 घोषणा की तारीख /Date of Pronouncement: 21/10/2022 आदेश /…

Sonakshi Sinha, Mumbai vs. CIT (A) NFAC, Delhi

The appeal of the assessee is allowed

ITA 1704/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Sept 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Commissioner Of Income-Tax Sonakshi Sinha (Appeals) 49A, Ramayan, 9Th Road, Jvpd Scheme, National Faceless Appeal Vs. Mumbai-400 049 Centre (Nfac) Delhi (Appellant) (Respondent) Pan No. Bepps6007F Assessee By : S/Shri K. Gopal & Om Kandalkar, Ars Revenue By : Shri Ajay Singh, Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement : 20.09.2022

For Appellant: S/Shri K. Gopal &For Respondent: Shri Ajay Singh, DR
Section 139Section 143Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Commissioner of Income-tax Sonakshi Sinha (Appeals) 49A, Ramayan, 9th Road, JVPD Scheme, National Faceless Appeal Vs. Mumbai-400 049 Centre (NFAC) Delhi (Appellant) (Respondent) PAN No. BEPPS6007F Assessee by : S/Shri K. Gopal & Om Kandalkar, ARs Revenue by : Shri Ajay Singh, DR Date of hearing: 08.09.2022 Date of pronouncement : 20.09.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against appellate order passed by National Faceless Appeal Centre (NFAC)[…