https://www.taxtmi.com/caselaws?id=431309 The Tribunal allowed the appeal, stating that disallowance of foreign tax credits due to a delay in filing Form No.67 was not justified. The Tribunal directed the assessee to provide the necessary documents for verification and instructed the Assessing Officer to allow foreign tax credit in accordance with the rules and Section 90 of the Act. Compliance with procedural requirements was emphasized, and relief was granted to the assessee regarding the disallowance of foreign tax credits. en-us Mon, 26 Sep 2022 00:00:00 +0530 Sat, 10 Dec 2022 11:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431309 The Tribunal allowed the appeal, stating that disallowance of foreign tax credits due to a delay in filing Form No.67 was not justified. The Tribunal directed the assessee to provide the necessary documents for verification and instructed the Assessing Officer to allow foreign tax credit in accordance with the rules and Section 90 of the Act. Compliance with procedural requirements was emphasized, and relief was granted to the assessee regarding the disallowance of foreign tax credits. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431309