The Tribunal held that delay in filing Form 67 is a procedural lapse. It restored the matter to the AO to verify and allow Foreign Tax Credit if ...
Millions of taxpayers are using a new IRS form to claim deductions for tips, overtime, car loan interest, and seniors. What is Schedule 1-A?
The Tribunal upheld revision under Section 263 after finding that the Assessing Officer failed to conduct enquiry into excess diesel shortage claimed by the assessee. It held that incomplete enquiry ...