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“Section 91(1)(7)”

Section References (mined)Section 91Section 91(1)(7)1 judgments

The decision most relied on for Section 91(1)(7) is Trib.) (para 7), Sonakshi Sinha v. CIT (Appeals) (197 ITD 263), cited in 15 judgments on BharatTax.

Leading authorities on Section 91(1)(7)

Trib.) (para 7), Sonakshi Sinha v. CIT (Appeals)
197 ITD 263 · 2022 · ITAT
15
citing judgments

The time limit for filing Form 67 to claim foreign tax credit is directory, not mandatory. If no negative consequences are contemplated for non-adherence, the provision is considered directory.

Judgments citing Section 91(1)(7)

Atomstroyexport, Mumbai vs. DCIT (It)Circle -1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 575/MUM/2023[2020-2021]Status: DisposedITAT Mumbai12 Dec 2023AY 2020-2021

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Kumar Sharma, CIT-DR
Section 143(3)Section 234ASection 234BSection 44B

assessee should not have been tax under section 44BBB of the Act but should have been taxed as fee for technical service under section 91(1)(7) of the Act. The ld. DR in this regard presented a detailed written submission and also arguments during the course of hearing