https://www.taxtmi.com/caselaws?id=438708 The Tribunal allowed the appeal filed by the assessee, emphasizing the directory nature of filing Form 67 for claiming Foreign Tax Credit. The decision was based on precedents and the specific circumstances of the case, where the delay was deemed reasonable. en-us Wed, 31 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438708 The Tribunal allowed the appeal filed by the assessee, emphasizing the directory nature of filing Form 67 for claiming Foreign Tax Credit. The decision was based on precedents and the specific circumstances of the case, where the delay was deemed reasonable. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438708