https://www.taxtmi.com/caselaws?id=432623 The Tribunal allowed the appeal partly for statistical purposes, directing the Assessing Officer to consider the claim of foreign tax credit upon acceptance of Form no.67. The grounds related to interest levy under section 234A were remanded for fresh adjudication, while those under sections 234B and 234C were allowed for statistical purposes. The decision was in line with prior rulings, emphasizing that filing Form no.67 before completion of assessment, albeit not in line with Rule 128(9), still entitles the taxpayer to foreign tax credit eligibility. en-us Fri, 06 Jan 2023 00:00:00 +0530 Mon, 09 Jan 2023 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432623 The Tribunal allowed the appeal partly for statistical purposes, directing the Assessing Officer to consider the claim of foreign tax credit upon acceptance of Form no.67. The grounds related to interest levy under section 234A were remanded for fresh adjudication, while those under sections 234B and 234C were allowed for statistical purposes. The decision was in line with prior rulings, emphasizing that filing Form no.67 before completion of assessment, albeit not in line with Rule 128(9), still entitles the taxpayer to foreign tax credit eligibility. Case-Laws Income Tax Fri, 06 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432623