https://www.taxtmi.com/caselaws?id=431278 The Tribunal allowed the appeal, ruling that the delay in filing Form no.67 should not prevent the assessee from claiming foreign tax credit under section 91 of the Income Tax Act. The Tribunal held that the Act's provisions should take precedence over the Rules, directing the Assessing Officer to review the claim on its merits after accepting the late-filed form and related documents. en-us Thu, 01 Dec 2022 00:00:00 +0530 Thu, 08 Dec 2022 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431278 The Tribunal allowed the appeal, ruling that the delay in filing Form no.67 should not prevent the assessee from claiming foreign tax credit under section 91 of the Income Tax Act. The Tribunal held that the Act's provisions should take precedence over the Rules, directing the Assessing Officer to review the claim on its merits after accepting the late-filed form and related documents. Case-Laws Income Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431278