https://www.taxtmi.com/caselaws?id=431240 The Tribunal allowed the appeal, holding that the delay in filing Form no.67 should not bar the assessee from claiming foreign tax credit. Emphasizing the need to evaluate claims on merit rather than technicalities, the Tribunal directed the Assessing Officer to reassess the claim based on the documents submitted by the assessee. The decision underscored that Rules should not supersede substantive provisions of the Act, allowing the appeal for statistical purposes and rejecting the denial of the claim solely on procedural grounds. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 08 Dec 2022 11:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431240 The Tribunal allowed the appeal, holding that the delay in filing Form no.67 should not bar the assessee from claiming foreign tax credit. Emphasizing the need to evaluate claims on merit rather than technicalities, the Tribunal directed the Assessing Officer to reassess the claim based on the documents submitted by the assessee. The decision underscored that Rules should not supersede substantive provisions of the Act, allowing the appeal for statistical purposes and rejecting the denial of the claim solely on procedural grounds. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431240