Vaibhav Das Mundhra Vs. ADIT, CPC, Bengaluru
Case No: ITA No.: 35/KOL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘D’ BENCH, KOLKATA
Date: 12/29/2025
Parties Involved
appellantVaibhav Das Mundhra
respondentADIT, CPC, Bengaluru
Facts Summary
The assessee, Vaibhav Das Mundhra, is an individual who was working for a company based in Singapore and earned income from salary. He filed his return of income for the Assessment Year 2021-22 showing a total income of ₹1,10,00,600/-. The Assessing Officer (AO) found that the assessee had claimed tax relief of ₹8,57,617/- under sections 90/91 of the Income Tax Act on salary income earned in Singapore. However, the AO did not provide the tax credit as Form No. 67 was not filed within the due dat…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessee is entitled to claim foreign tax credit where Form No. 67 was not filed within the due date.
Precedents Relied Upon
8 precedents cited in this judgement.