https://www.taxtmi.com/highlights?id=63589 Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax treaty, the same cannot be disallowed for mere delay in compliance of a procedural provision, that is ‘delay in filing Form No.67’. - AT en-us Fri, 20 May 2022 09:01:30 +0530 Fri, 20 May 2022 09:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63589 Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax treaty, the same cannot be disallowed for mere delay in compliance of a procedural provision, that is ‘delay in filing Form No.67’. - AT Highlights Income Tax Fri, 20 May 2022 09:01:30 +0530 https://www.taxtmi.com/highlights?id=63589