https://www.taxtmi.com/caselaws?id=436607 The appeal was allowed in favor of the assessee regarding the disallowance of relief under section 90/90A for the assessment year 2019-20. The court held that the filing of Form 67 in support of the claim of foreign tax credit was not mandatory but a directory requirement, following a judgment by the Bangalore Bench. The court emphasized the importance of adhering to legal principles and judgments in tax matters, ruling in favor of the assessee based on the interpretation of relevant legal provisions and application of precedents. en-us Thu, 13 Apr 2023 00:00:00 +0530 Sun, 16 Apr 2023 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436607 The appeal was allowed in favor of the assessee regarding the disallowance of relief under section 90/90A for the assessment year 2019-20. The court held that the filing of Form 67 in support of the claim of foreign tax credit was not mandatory but a directory requirement, following a judgment by the Bangalore Bench. The court emphasized the importance of adhering to legal principles and judgments in tax matters, ruling in favor of the assessee based on the interpretation of relevant legal provisions and application of precedents. Case-Laws Income Tax Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436607