https://www.taxtmi.com/caselaws?id=431408 The Tribunal allowed both appeals filed by the assessee, emphasizing that the delay in filing Form 67 for Foreign Tax Credit should not lead to denial of the credit, especially when valid reasons for the delay exist. The Tribunal's decision was based on the principle that procedural requirements should not override the entitlement to claim Foreign Tax Credit under DTAA. en-us Fri, 22 Jul 2022 00:00:00 +0530 Tue, 13 Dec 2022 07:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431408 The Tribunal allowed both appeals filed by the assessee, emphasizing that the delay in filing Form 67 for Foreign Tax Credit should not lead to denial of the credit, especially when valid reasons for the delay exist. The Tribunal's decision was based on the principle that procedural requirements should not override the entitlement to claim Foreign Tax Credit under DTAA. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431408