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TMI Blog2023 (8) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ct as the assessee has categorically in his return of income mentioned salary which is none other than the salary derived from Tanzania. It is pertinent to note that the late filing of Form No.67 cannot deny the entitlement of the assessee the benefit of treaty when the salary earned is from Tanzania and there is DTAA between India and Tanzania. It is undoubtedly clear that the salary is earned outside India and the assessee has paid tax on the said element on foreign country and, therefore, the assessee cannot be taxed twice on the same amount. This will amount to double taxation. Hence, the CIT(A) as well as the Assessing Officer was not right in denying the claim of the assessee. Appeal of the assessee is thus allowed. - Ms. Suchi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(1) of the Act dated 28.02.2021 from CPC wherein the CPC did not give the relief under Section 90 of Rs. 55,403/- as claimed by the assessee and raised demand of Rs. 73,710/-. The assessee filed rectification application under Section 154 of the Act to the CPC dated 12.03.2021. The CPC issued rectification order without making any changes in the original intimation under Section 143(1) of the Act and again raised demand of Rs. 73,710/- in rectification order under Section 154 of the Act on 10.12.2021. The assessee again filed rectification request to CPC. The CPC passed rectification order under Section 154 of the Act on 23.09.2022 but without giving relief under Section 90 of the Act and confirmed the original demand. 4. Being aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee in respect of DTAA within India and Tanzania. The Ld. AR relied upon the decision of the Tribunal in the case of Sonakshi Sinha vs CIT (ITA No.1704/Mum/2022, order dated 20th September, 2022). 6. The Ld. DR submitted that the assessee has not declared the salary in his return and, therefore, the assessee at this juncture cannot say that the belated filing of Form No.67 can be overlooked as it is mandatory requirement for foreign tax credit whether to grant or not as per provisions of the Income Tax Statute. The Ld. DR relied upon the orders of the Assessing Officer and the CIT(A). 7. Heard both the parties and perused all the relevant material available on record. The observation of the CIT(A) that the assessee has not disclosed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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