https://www.taxtmi.com/highlights?id=67061 Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax deduction certificate form the foreign deductor from Zambia within time for which the said Form-67 was filed belatedly by 14 days. As stated that the tax jurisdiction of the Zambian deductor follow different period for taxing the income and have different due dates for filing the return as compared to India. - AO directed to allow the FTC after due verification. - AT en-us Tue, 13 Dec 2022 11:08:07 +0530 Tue, 13 Dec 2022 11:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67061 Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax deduction certificate form the foreign deductor from Zambia within time for which the said Form-67 was filed belatedly by 14 days. As stated that the tax jurisdiction of the Zambian deductor follow different period for taxing the income and have different due dates for filing the return as compared to India. - AO directed to allow the FTC after due verification. - AT Highlights Income Tax Tue, 13 Dec 2022 11:08:07 +0530 https://www.taxtmi.com/highlights?id=67061