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

Bhagya Adaveesh Ajaikumar, Mysore vs. ACIT, CPC, Bengaluru

In the result, the appeal is allowed

ITA 1066/BANG/2022[2019-20]Status: DisposedITAT Bangalore23 Jan 2023AY 2019-20

Bench: Shri Chandra Poojari & Shri Anikesh Banerjee

For Appellant: Shri Sandeep Huilgol, A.RFor Respondent: Shri Gudimella VP Pavan Kumar, D.R
Section 143(1)Section 234BSection 234CSection 90

…ITA No.1066&1067/Bang/2022 Bhagya Adaveesh Ajaikumar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.1066 & 1067/Bang/2022 Assessment Years: 2019-20 & 2020-21 Bhagya Adaveesh Ajaikumar 850, Park House Mirza Road ADIT Nazarbad Vs. CPC Mysore Bengaluru PAN NO : AROPA5422D APPELLANT RESPONDENT Appellant by : Shri Sandeep Huilgol, A.R. Respondent by : Shri Gudimella VP Pavan Kumar, D.R. Date of Hearing : 23.01.2022 Date of Pronouncement : 23.01.2022 O R D E R PER BENCH: These two appeals fi…

Bhaskar Dutta, New Delhi vs. DCIT, Int. Taxation 1(2)(2), New Delhi

In the result, the appeal is allowed

ITA 1869/DEL/2022[2020-21]Status: DisposedITAT Delhi11 Jan 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 143(1)Section 154Section 89

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Bhaskar Dutta, Vs. DCIT, Int. Tax-1(2)(2), S-84, First Floor, New Delhi. Greaker Kailash-1, New Delhi-1100 48 PAN :AAGPD6844F (Appellant) (Respondent) Assessee by Shri K. Sampath, Adv. Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 03.01.2023 Date of pronouncement 11.01.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: This is an appeal by the assessee against order dated 28.07.2022 of learned Commissioner of Income-Tax (Appeals)-42, New…

Mr Rohan Prakash Shah, Mumbai vs. Asstt. Director of Income Tax-CPC, Bangalore

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

ITA 2789/MUM/2022[2019-2020]Status: DisposedITAT Mumbai06 Jan 2023AY 2019-2020

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Tanzil R. Padvekar a/wFor Respondent: Smt. Mahita Nair
Section 139(1)Section 143(1)Section 234ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2789/Mum./2022 (Assessment Year : 2019–20) Shri Rohan Prakash Shah 375, 5th Floor, Vidyut Building A–Wing, J.S.S. Road ……………. Appellant Opp. Shree Banquet Hall Chira Bazar, Mumbai 400 002 PAN – DWQPS3959P v/s Asstt. Director of Income Tax …………….Respondent Central Processing Centre Bangaluru Assessee by : Shri Tanzil R. Padvekar a/w Shri Gopal Sharma Revenue by : Smt. Mahita Nair Date of Hearing – 04/01/2023 Date of Order – 06/01/2023 O R D E R PER SANDE…

Bhagwan Tikamdas Khinani, Mumbai vs. NFAC, Delhi, Mumbai

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

ITA 2177/MUM/2022[2020-21]Status: DisposedITAT Mumbai01 Dec 2022AY 2020-21

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Hari S. RahejaFor Respondent: Shri Chetan M. Kacha
Section 139(1)Section 143(1)Section 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.2177/Mum./2022 (Assessment Year : 2020–21) Bhagwandas Tikamdas Khinani 1, Laxmi Bhavan, 15–F, M.B. Raut Road ……………. Appellant Shivaji Park, Mumbai 400 028 PAN – AAYPK1237H v/s Commissioner of Income Tax (Appeals) …………….Respondent National Faceless Appeal Centre, Dehli Assessee by : Shri Hari S. Raheja Revenue by : Shri Chetan M. Kacha Date of Hearing – 29/11/2022 Date of Order – 01/12/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal ha…

Nirmala Murli Relwani, Mumbai vs. The Commissioner of Income Tax(Appeal), Mumbai

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

ITA 2094/MUM/2022[2019-20]Status: DisposedITAT Mumbai01 Dec 2022AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: Shri Ratnesh Kumar AwasthiFor Respondent: Shri Chetan M. Kacha
Section 139(1)Section 139(5)Section 143(1)Section 250Section 90Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.2094/Mum./2022 (Assessment Year : 2019-20) Nirmala Murli Relwani B–12, Cenced Apartment 318, Union Park Marg no.1 ……………. Appellant Pali Hill, Khar (W), Mumbai 400 052 PAN – AEGPR2438P v/s Asstt. Director of Income Tax …………….Respondent Central Processing Center, Bengaluru Assessee by : Shri Ratnesh Kumar Awasthi Revenue by : Shri Chetan M. Kacha Date of Hearing – 23/11/2022 Date of Order – 01/12/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present…

Soumya Ghosh, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-3(3)(1), Bangalore

In the result appeal filed by assessee stands allowed for statistical purposes

ITA 832/BANG/2022[2019-20]Status: DisposedITAT Bangalore28 Oct 2022AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Soumya Ghosh, C-1103, The Assistant Windmills Of Your Commissioner Of Mind, Income Tax, Epip Zone, Whitefield, Circle – 3(3)(1), Bengaluru – 560 066. Vs. Bangalore. Pan: Affpg0104B Appellant Respondent : Shri Ravi Shankar, Assessee By Advocate : Smt. Priyadarshini Revenue By Baseganni, Addl. Cit (Dr) Date Of Hearing : 19-10-2022 Date Of Pronouncement : 28-10-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 19/07/2022 Passed By National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2019-20 On Following Grounds Of Appeal: “1. The Order Passed By The Hon'Ble Commissioner Of Income Tax Nfac, Delhi, Passed Under Section 250 Of The Income Tax Act, 1961 ("The Act") Is So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Appellant'S Case.

For Respondent: Shri Ravi Shankar
Section 139(1)Section 139(4)Section 139(5)Section 143(1)Section 234ASection 250Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 Soumya Ghosh, C-1103, The Assistant Windmills Of Your Commissioner of Mind, Income Tax, EPIP Zone, Whitefield, Circle – 3(3)(1), Bengaluru – 560 066. Vs. Bangalore. PAN: AFFPG0104B APPELLANT RESPONDENT : Shri Ravi Shankar, Assessee by Advocate : Smt. Priyadarshini Revenue by Baseganni, Addl. CIT (DR) Date of Hearing : 19-10-2022 Date of Pronouncement : 28-10-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee again…

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)[…

Ritesh Kumar Garg, Jaipur vs. ITO, WD 4(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 261/JPR/2022[2020-21]Status: DisposedITAT Jaipur15 Sept 2022AY 2020-21

Bench: The Ld. Cit (A). The Ld. Cit

For Appellant: Shri Vivek BhargavaFor Respondent: Ms Monisha Choudhary (JCIT)
Section 250Section 90

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 261/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2020-21. cuke Shri Ritesh Kumar Garg, The Income Tax Officer, Vs. D-53A, Mahesh Marg, Bapu Nagar, Ward 4(2), Tonk Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AIOPG 5979 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Bhargava. jktLo dh vksj ls@ Revenue by : Ms Monisha Choudhary (JCIT) lquo…