https://www.taxtmi.com/caselaws?id=423852 The ITAT upheld the Ld. CIT(A), NFAC's decision to dismiss the appeal filed by the assessee due to the non-filing of Form 67 within the specified timeframe. The ITAT determined that the requirement to submit Form 67 before the due date for filing the return of income is mandatory, not directory, as argued by the assessee. The failure to comply with this statutory provision led to the denial of foreign tax credit under Rule 128(9) of the IT Rules for the Assessment Year 2018-19. en-us Tue, 14 Jun 2022 00:00:00 +0530 Fri, 29 May 2026 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423852 The ITAT upheld the Ld. CIT(A), NFAC's decision to dismiss the appeal filed by the assessee due to the non-filing of Form 67 within the specified timeframe. The ITAT determined that the requirement to submit Form 67 before the due date for filing the return of income is mandatory, not directory, as argued by the assessee. The failure to comply with this statutory provision led to the denial of foreign tax credit under Rule 128(9) of the IT Rules for the Assessment Year 2018-19. Case-Laws Income Tax Tue, 14 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423852