Ms. Brinda Ramakrishna v. ITO

135 Taxmann.com 358Income Tax Appellate Tribunal2022#991 most cited

What is Ms. Brinda Ramakrishna v. ITO authority for?

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Ms. Brinda Ramakrishna v. ITO · Form 67 · Foreign Tax Credit · Rule 128(9) · DTAA · delay in filing · mandatory vs directory

Also reported as

193 ITD 840

Sections most often in play

Section 90Section 143(1)Section 139(1)Section 154Section 91Section 250Section 119(2)(b)Section 128(9)

Issues it is cited on

section 295foreign tax creditsection 90asection 90(2)azadi bachao andolansection 90section 91section 42section 139(5)rectification under section 154section 139(4)section 264

Judgments citing Ms. Brinda Ramakrishna v. ITO

Rajiv Ramesh Lulla, Mahalaxmi, Mumbai vs. DCIT/ACIT, Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 4087/CHNY/2025[2018-2019]Status: DisposedITAT Chennai10 Apr 2026AY 2018-2019

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 4087/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The Dcit/Acit, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. Pan: Aiapr 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Piyush Chajjed, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 09.04.2026 घोषणा क" तारीख/Date Of Pronouncement : 10.04.2026

For Appellant: Shri Piyush Chajjed, CAFor Respondent: Ms. Gouthami Manivasagam
Section 139(1)Section 143(2)Section 143(3)Section 234ASection 250Section 270ASection 90

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4087/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 Shri Rajiv Ramesh Lulla, The DCIT/ACIT, 3503A, Vivarea Sane Guruji Marg, Vs. Non-Corporate Circle 7(1), Jacob Circle, Chennai Mahalaxmi Mumbai, Mumbai – 400 011. PAN: AIAPR 3119D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Piyush Chajjed, CA (Through Virtual M…

Sachin Shrikant Khedekar, Mumbai vs. Asst Commissioner of Income Tax, Mumbai

In the result, the appeal by the assessee is allowed for statistical

ITA 431/MUM/2026[2018-19]Status: DisposedITAT Mumbai10 Apr 2026AY 2018-19

Bench: Shri Sandeep Singh Karhailshri Bijayananda Pruseth

For Appellant: Ms. Neelam Jadhav, AdvFor Respondent: Shri Anurag Tripathi, SR. AR
Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER ITA No.431/Mum./2026 (Assessment Year : 2018-19) Sachin Shrikant Khedekar, B-12, Swapnashilpa CHS, Mahant Road, Vile Parle East, Mumbai – 400057. ……………. Appellant v/s Asst Commissioner of Income Tax 16(1), Aaykar Bhavan, Maharshi Karve Marg, Mumbai – ……………. Respondent 400020, Maharashtra. Assessee by : Ms. Neelam Jadhav, Adv. Revenue by : Shri Anurag Tripathi, SR. AR Date of Hearing – 06/04/2026 Date of Order – 10/04/2026 O R D E R PER SANDEEP SINGH KARHAI…

Amith Vishnav Gudimella, Hyderabad vs. ITO, Ward-12(1), Hyderabad

In the result, appeal of the Assessee is allowed for statistical purposes

ITA 1705/HYD/2025[2020-21]Status: HeardITAT Hyderabad06 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: MS Reema Yadav, Sr. AR
Section 143(1)Section 154Section 90Section 91

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), PIN – 500 008. Telangana. vs. Hyderabad. PAN AGHPV2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue by : MS Reema Yadav, Sr. AR सुनवाई की तारीख/Date of hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/ORDER PER…

Shri. John Kishore, Tamil Nadu vs. Assessing Officer, Madurai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 4090/CHNY/2025[2020-21]Status: DisposedITAT Chennai02 Mar 2026AY 2020-21

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 4090/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri John Kishore, The Deputy Commissioner No.13, Munsif Court South Vs. Of Income Tax, Street, Sattur, Non-Corporate Circle 2, Virudhunagar – 626 203. Madurai Pan: Aztpj 1241L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से/Respondent By : Shri Aroon Praasad, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 26.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 02.03.2026 आदेश/ O R D E R Per George George K: This Appeal Filed By The Assessee Is Directed Against The Addl./Jcit(A)’S, Indore Order Dated 09.10.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2020-21. :- 2 -: 2. The Solitary Issue That Is Raised Is Whether The First Appellate Authority (Faa) Had Erred In Law & On Facts In Not Granting Foreign Tax Credit (Ftc) Of Rs.5,73,078/-.

For Appellant: Shri S.P. Chidambaram, AdvocateFor Respondent: Shri Aroon Praasad, Addl.CIT
Section 119(2)(b)Section 139(1)Section 139(5)Section 143(1)Section 154Section 250Section 90

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 4090/CHNY/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri John Kishore, The Deputy Commissioner No.13, Munsif Court South Vs. of Income Tax, Street, Sattur, Non-Corporate Circle 2, Virudhunagar – 626 203. Madurai PAN: AZTPJ 1241L (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri S.P. Chidambaram, Advocate ""यथ" क" ओर से…

Tabassum Abdulla Inamdar, Mumbai vs. DCIT 42(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 6561/MUM/2025[2018-19]Status: DisposedITAT Mumbai16 Feb 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Sunil Hirawat, CAFor Respondent: Shri Hemanshu Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 Tabassum Abdulla Inamdar DCIT 42 (3) (1) 703, Tower B, Imperial Kautilya Bhavan, Bandra Kurla Heights, Best Nagar, Complex, Mumbai, Vs. Goregaon Malad, Link Road, Maharashtra, 400051 Mumbai (PAN: AAAPI4635D) (Appellant) (Respondent) Present for: Assessee : Shri Sunil Hirawat, CA Revenue : Shri Hemanshu Joshi, Sr. DR Date of Hearing : 08.12.2025 Date of Pronouncement : 16.02.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed b…

Suvodeep Pyne, Garia vs. ITO, Ward 63(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2252/KOL/2025[2020-2021]Status: DisposedITAT Kolkata21 Jan 2026AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 250Section 90

…the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. . CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii) Brinda Ramakrishna vs. IPO 193 ITD 840 (Bang) iii) 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv) Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have obs…

Suvodeep Pyne, Garia vs. ITO, Ward 63(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2251/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Jan 2026AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2251&2252/Kol/2025 Assessment Years: 2018-19 & 2020-21 Suvodeep Pyne…………………..…..……….………….……….……….……Appellant Castle Apt 3B, 129, Garia Main Road, Kamdahari, Garia S.O, W.B-700084.. [Pan: Bbypp8655C] Vs. Ito, Ward-63(1), Kolkata……………………………..…….....……...…..…..Respondent Appearances By: Shri Siddharth Pratim Dutta, Adv. & Sanjana Jha, Adv., Appeared On Behalf Of The Appellant. Shri S B Chakraborthy, Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 04, 2025 Date Of Pronouncing The Order : January 21, 2026 Order Per Pradip Kumar Choubey: Both The Captioned Appeals Have Been Preferred By The Assessee For The Assessment Years 2018-19 & 2020-21 Against Separate Orders Both Dated 09.08.2025 Of The Addl/Jcit(A) Kochi [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since, The Issues Involved In Both The Appeals Are Common & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Consolidated Order. Ita No.2251/Kol/2025 Is Taken As Lead Case For Narration Of Facts. Ita No.2251/Kol/2025 – Brief Facts Of The Case Are That In This 2. Case, The Assessee Filed His Return Of Income For The Fy-2017-18, Relevant To The A.Y- 2018-19 On 29.08.2018 By Disclosing Gross Total Income Of Rs. 68,85,998/- & Claimed Deduction A Sum Of Ra.7,455/-. During The Year Under Consideration, The Assessee Disclosed Income From Salary Of

Section 111ASection 112Section 154Section 250Section 90

…the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. . CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii) Brinda Ramakrishna vs. IPO 193 ITD 840 (Bang) iii) 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv) Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural requirements have obs…

Aparna Girish Hebbani, Australia vs. Int Tax Ward 2(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 5061/MUM/2025[2019-20]Status: DisposedITAT Mumbai06 Jan 2026AY 2019-20

Bench: Shri Pawan Singh & Shri Girish Agrawalassessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (Pan : Ahhph4844H) (Appellant) (Respondent) Present For: Assessee : Shri Harshavardhan V. Bapat & Shri Raj Mehta, Cas Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 15.10.2025 Date Of Pronouncement : 06.01.2026 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Cit (A) 56, Mumbai Vide Itba/Apl/S/250/2023-24/1061197750(1), Dated 20.02.2024 Passed Against The Assessment Order By Assistant Commissioner Of Income-Tax – Centralized Processing Centre (Cpc), Bengaluru, U/S. 154 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 15.01.2022 For Assessment Year 2019-20. 2. Grounds Taken By Assessee Are Reproduced As Under:

For Appellant: Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAsFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(1)Section 154Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Aparna Girish Hebbani Income Tax Officer, 21, Hallow Crescent, Ward – 2(2)(1), Augustine Heights, Queensland, Vs. Mumbai Australia (PAN : AHHPH4844H) (Appellant) (Respondent) Present for: Assessee : Shri Harshavardhan V. Bapat and Shri Raj Mehta, CAs Revenue : Shri Krishna Kumar, Sr. DR Date of Hearing : 15.10.2025 Date of Pronouncement : 06.01.2026 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by assessee is against the order of CI…

Vaibhav Das Mundhra, Kolkata vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 35/KOL/2025[2021-2022]Status: DisposedITAT Kolkata29 Dec 2025AY 2021-2022

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 234BSection 234CSection 250Section 295(1)Section 90

…of FTC allowed the appeal. The following cases have been referred in the said order as well as in the order of Rahul Anand (supra) relied upon by the assessee: “i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna us. ITO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. ITA No. 29/ Bang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P. No.5834 of 2022” 7. Before proceeding further, we would like to reproduce rule 128 of the Income-tax Rules, 1962 (the Rules) which relates to foreign tax credit and is as under: “Foreign Tax Credit. 128 (1) An assessee, being…

Sandeep Karanam, Bangalore vs. ITO, Ward 5(3)(2), Bangalore

In the result, the appeal of the assessee is hereby allowed

ITA 2124/BANG/2025[2022-2023]Status: DisposedITAT Bangalore08 Dec 2025AY 2022-2023

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2022-23

For Appellant: Shri Ajay V Hande, CAFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Department
Section 143(1)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2022-23 Sandeep Karanam, Vs. The Addl/JCIT (A)-5, #306, Kaveri Shelters, Mumbai. Sai Lotus Layout, 1st Main, . Chennasandra, Rajarajeshwari Nagar, Bengaluru – 560 098. PAN – AREPK 0385 P APPELLANT RESPONDENT Assessee by : Shri Ajay V Hande, CA Revenue by : Shri Ganesh R Ghale, Standing Counsel for Department Date of hearing : 13.11.2025 Date of Pronouncement : 08.12.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the as…

Joel Eliah Pusanur, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, the Appeal of the Assessee is allowed

ITA 3517/DEL/2025[2019-20]Status: DisposedITAT Delhi29 Oct 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Joel Eliah Pusanur Vs. Deputy Commissioner Of B-29B Ground Floor, Income Tax, Paryavaran Complex, Circle International Saidulajab South West Delhi, Taxation-1 (2)(2), Civic Paryavaran Complex, 110030, Centre, Delhi, New Delhi New Delhi Pan: Aajpe8821A Appellant Respondent Assessee By Sh. Sidhesh Chaugule, Adv(Vc) Revenue By Sh. Vikram Singh Sharma, Sr. Dr Date Of Hearing 27/08/2025 Date Of Pronouncement 29/10/2025 Order

Section 139Section 139(1)Section 143(1)Section 154Section 90

…1 Joel Eliah Pusanur IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Joel Eliah Pusanur Vs. Deputy Commissioner of B-29B Ground Floor, Income Tax, Paryavaran Complex, Circle International Saidulajab South West Delhi, Taxation-1 (2)(2), Civic Paryavaran Complex, 110030, Centre, Delhi, New Delhi New Delhi PAN: AAJPE8821A Appellant Respondent Assessee by Sh. Sidhesh Chaugule, Adv(VC) Revenue by Sh. Vikram Singh Sharma, Sr. DR Date of Hearing 27/08/2025 Date of Pronouncement 29/10/2025 ORDER PER YO…

Antrix Corporation Ltd, Bangalore vs. DCIT Circle 1(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 1041/BANG/2025[2019-20]Status: DisposedITAT Bangalore14 Oct 2025AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2019-20

For Appellant: Shri Deepak Gunashekar, CA
Section 143(1)Section 143(1)(a)Section 40ASection 90A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Antrix Corporation Ltd., The Deputy Anthariksh Bhavan, Commissioner of RMV 2nd Stage, Income Tax, New BEL Road, Circle – 1(1)(1), Bengaluru – 560 094. Bangalore. Vs. PAN: AABCA4500B APPELLANT RESPONDENT Assessee by : Shri Deepak Gunashekar, CA : Shri Shivanand H Kalakeri, Revenue by CIT-DR Date of Hearing : 16-07-2025 Date of Pronouncement : 14-10-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assesse…

Bidyut Prakas Bhattacharya, Kolkata vs. I.T.O., Ward - 52(1), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 2016/KOL/2024[2018-2019]Status: DisposedITAT Kolkata07 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 139(1)Section 143(1)Section 154Section 234ASection 234BSection 234CSection 250Section 90

…e of FTC allowed the appeal. The following cases have been referred in the said order as well as in the order of Rahul Anand (supra) relied upon by the assessee: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Taxmann.com 35(SC) ii. Brinda Ramakrishna us. ITO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. ITA No. 29/ Bang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P. No.5834 of 2022 7. Before proceeding further, we would like to reproduce rule 128 of the Income-tax Rules, 1962 (the Rules) which relates to foreign tax credit and is as under: "Foreign Tax Credit. 128 (1) An assessee, being…

Dipti Jagdish Satwani, Mumbai vs. AO, Mumbai

In the result, the appeal by the Assessee is treated as allowed for statistical purposes

ITA 3669/MUM/2025[2023-24]Status: DisposedITAT Mumbai30 Sept 2025AY 2023-24

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri V. BalajiFor Respondent: Shri Annavaran Kosuri
Section 143(1)Section 143(1)(a)Section 154Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Dipti Jagdish Satwani Flat 402, Moru Mahal Building, Dr. Ambedkar Road, Bandra West, S.O. Mumbai - 400050. Maharashtra. [PAN:DKKPS4789B] …………. Appellant Vs Income Tax Officer, Ward 23(1)(1), Mumbai Mumbai – 400012. Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri V. Balaji For the Respondent/Department : Shri Annavaran Kosuri Date Conclusion of hearing : 25.09.2025 Pronouncement of order : 30.09.2025 O R D E R [ Per Rahul Chaudhary, Judicial Member: 1…

Nitin Rajaram Dhane, Satara vs. The DCIT Citrcle, Satara

In the result, for all the reasons discussed, Appeal of the Assessee is allowed

ITA 2748/PUN/2024[2020-21]Status: DisposedITAT Pune29 Aug 2025AY 2020-21

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamore

Section 139(1)Section 143(1)Section 250Section 90

…आयकरअपीलीयअिधकरण ”ए” "ायपीठ पुणे म"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकरअपीलसं. / ITA No.2748/PUN/2024 िनधा"रणवष" / Assessment Year:2020-21 Nitin Rajaram Dhane, V The DCIT Circle, 42, Smruti Suman, s Satara. Gurukrupa Colony, Shahunagar, Satara – 415001. Maharashtra. PAN: AJYPD1871D Appellant/ Assessee Respondent / Revenue Assessee by Shri Kishor B Phadke – AR Revenue by Ms. Saumya Pandey Jain – DR Date of hearing 13/08/2025 Date of pronouncement 29/08/2025 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, A…

Mr. Vikram Dhondu Rao, Bangalore vs. DCIT, Circle-4(1)(1), Bangalore

ITA 2557/BANG/2024[2018-19]Status: DisposedITAT Bangalore11 Aug 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Subramanian, D.R
Section 139(1)Section 143(1)Section 244ASection 250Section 44ASection 90

…ITA No.2557 & 2558/Bang/2024 Mr. Vikram Dhondu Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B”BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2557 & 2558/Bang/2024 Assessment Years : 2018-19 & 2019-20 Mr. Vikram Dhondu Rao Villa 112, Adarsh Plam Retreat Outer Ring Road Bellandur Post Devarabeesanahalli Bangalore 560 037 PAN NO :AANPR3719C APPELLANT Vs. DCIT Circle-4(1)(1) Bangalore RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Sri Subramanian, D.R. Date of Hearing : 14.05.2025 Date of Pronouncement: 11.08.2025 O…

Sonali Verma, Secunderabad vs. ITO., Ward-12(6), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 778/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad30 Jul 2025AY 2020-2021

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

For Appellant: Shri SK Chaturvedi, CAFor Respondent: : Shri Gurpreet Singh Sr.AR
Section 139(1)Section 139(5)Section 143(1)Section 154Section 90Section 91

…ITA 778 of 2025 Sonali Verma आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G, Accountant Member आ.अपी.सं /ITA No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) PAN:AMNPV3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri SK Chaturvedi, CA राज" व "ारा/Revenue by:: Shri Gurpreet Singh Sr.AR सुनवाई की तारीख/Date of hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/ORDER Per Vijay…

Sanmoy Ray, Hooghly vs. Income Tax Officer 24(2), Hoohghly

In the result, appeal filed by the assessee is allowed

ITA 683/KOL/2025[2023-24]Status: DisposedITAT Kolkata24 Jul 2025AY 2023-24

Bench: Us, The Ld. Ar Argued That The Filing Of Form 67 Within The Stipulated Time Was A Directory Provision & Not Mandatory. It Was Averred That The Us-India Dtaa Would Come To The Rescue Of The Assessee In This Regard.

Section 143(1)Section 250Section 90

…sh the substantive right of claiming the credit of FTC. In support of the claim, the assessee has relied upon several decisions including the following decision: i. CIT vs. G.M. Knitting Industries (P) Ltd. 71 Tuxmann.com 35(SC) ii. Brinda Ramakrishna us. IPO 193 ITD 840 (Bang) iii. 42 Hertz Software India Pvt. Ltd vs Asst. CIT. Ita No. 29. Hang/2001 iv. Duraiswamy Kumaraswamy vs. PCIT, W.P No.5834 of 2022 4 Sanmoy Ray 11. Hon'ble Supreme Court, in the case of Mangalore Chemicals & Fertilizers Ltd. v. Deputy Commissioner, [1992 Supp (1) Supreme Court Cases 21) in respect of compliance with the procedural require…

Nanda Kishore Ravula, Hyderabad vs. ADIT (International Tax)-2, Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 552/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

For Appellant: Shri Nikhill Tiwari, ARFor Respondent: Shri Gurpreet Singh, DR
Section 139(1)Section 139(5)Section 143(1)Section 143(3)Section 154Section 91

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. ADIT (International Hyderabad Tax)-2 [PAN :AGUPR0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri Nikhill Tiwari, AR रधजस् व द्वधरध/Revenue by: Shri Gurpreet Singh, DR सुिवधई की तधरीख/Date of Hearing: 26/06/2025 घोर्णध की तधरीख/Date of 30/06/2025 Pronouncement: आदेश / ORDER PER. MANJUNATHA G., A.M: This app…

Income Tax Officer, C.R. Building vs. Fashion Factory (International) Pvt. Ltd, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4974/DEL/2024[2020-21]Status: DisposedITAT Delhi24 Jun 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Sureder Kumar Jatav, Sr DR
Section 143(1)Section 295Section 90

…ITA No. 4974/DEL/2024 [A.Y 2020-21] The Income-tax officer Vs. Fashion Factory [International] IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4974/DEL/2024 [A.Y 2020-21] The Income-tax officer Vs. Fashion Factory [International] Delhi Pvt Ltd, C- 68/1, Okhla Industrial Area, Phase -2 Delhi PAN – AAACF 2660 A (Applicant) (Respondent) Assessee By : None Department By : Shri Sureder Kumar Jatav, Sr DR Date of Hearing : 05.06.2025 Date of Pronouncement : 05.06.2025 ORDER PER NAVEEN CHANDRA, AC…