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“Section 91(7)”

Section References (mined)Section 91Section 91(7)2 judgments

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

Leading authorities on Section 91(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(7)

M/S. Linklaters, Mumbai vs. The DDIT (It) 4(1), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3280/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

case. He submitted that even 23 ITA NO. 3039/MUM/2008 (A.Y: 2005-06) Linklaters Article 5 is not applicable and he vehemently argued that section 91(7) of the Income-tax Act is applicable in this case. Further, in reference to Article 5(1) and 5(2) he relied

DDIT (It)-4(1), Mumbai vs. M/S. Linklaters, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3039/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

case. He submitted that even 23 ITA NO. 3039/MUM/2008 (A.Y: 2005-06) Linklaters Article 5 is not applicable and he vehemently argued that section 91(7) of the Income-tax Act is applicable in this case. Further, in reference to Article 5(1) and 5(2) he relied