9911796707
TMI Blog2024 (4) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... cited decision of Bangalore Tribunal. Recently, in the case of Duraiswamy Kumaraswamy[2023 (11) TMI 1000 - MADRAS HIGH COURT] held that filing of aforesaid form in terms of Rule 128 is only directory in nature. The rule is only for the implementation of the provisions of the act and it will always be directory in nature X X X X Extracts X X X X X X X X Extracts X X X X ..... hna Vs. ITO in ITA No. 454/Bang/2021 and decision of the ITAT, Jaipur in ITA No. 71/JP /2023 dated 10.05.2023. 3. The Ld. CIT(A) erred in allowing relief to the assessee by placing reliance on the decision of ITAT Bangalore in the case of Brinda Ramakrishna Vs. ITO in ITA No. 454/Bang/2021 and decision of the ITAT, Jaipur in ITA No. 71/JP/2023 dated 10.05.2023 whereas it is settled law that powe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r appeal, Ld. CIT(A), relying on the decision of Bangalore Tribunal in the case of Brinda Ramakrishna vs ITO (ITA No. 454/Bang/2021 dated 17.11.2021), directed Ld. AO to grant the credit as per Form No. 67. Aggrieved, the revenue is in further appeal before us. 3. We find that this issue is squarely covered by the cited decision of Bangalore Tribunal. Recently, Hon'ble High Court of Madras in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
