https://www.taxtmi.com/caselaws?id=308218 The Tribunal held that the requirement to file Form 67 before the due date is directory, not mandatory, and that DTAA provisions override the Income Tax Act, directing the AO to consider the appellant's claim based on supporting documents filed. The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the AO for further assessment, emphasizing the importance of considering claims based on legal principles and supporting documents. en-us Fri, 29 Apr 2022 00:00:00 +0530 Wed, 07 Jun 2023 21:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308218 The Tribunal held that the requirement to file Form 67 before the due date is directory, not mandatory, and that DTAA provisions override the Income Tax Act, directing the AO to consider the appellant's claim based on supporting documents filed. The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the AO for further assessment, emphasizing the importance of considering claims based on legal principles and supporting documents. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308218