https://www.taxtmi.com/caselaws?id=305496 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to reconsider the denial of Foreign Tax Credit under Section 90 of the Income Tax Act based on supporting documents. Emphasizing that DTAA provisions override domestic laws, the Tribunal clarified that the filing of Form No. 67 is not mandatory but a directory requirement. It reinstated the disputed issue to the CIT(A) for fresh adjudication, highlighting the importance of adhering to international agreements in tax matters and considering procedural requirements for claiming Foreign Tax Credit. en-us Tue, 20 Sep 2022 00:00:00 +0530 Wed, 07 Dec 2022 21:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305496 The Tribunal allowed the appeals filed by the assessee, directing the Assessing Officer to reconsider the denial of Foreign Tax Credit under Section 90 of the Income Tax Act based on supporting documents. Emphasizing that DTAA provisions override domestic laws, the Tribunal clarified that the filing of Form No. 67 is not mandatory but a directory requirement. It reinstated the disputed issue to the CIT(A) for fresh adjudication, highlighting the importance of adhering to international agreements in tax matters and considering procedural requirements for claiming Foreign Tax Credit. Case-Laws Income Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305496