https://www.taxtmi.com/caselaws?id=308503 The Tribunal directed the Assessing Officer to allow the foreign tax credit claim under section 90 for a Private Limited Company providing Tea Consultancy Services in Tanzania, despite the initial denial due to not filing Form 67, as the filing was considered directory and not mandatory. The Tribunal did not address the validity of adjustment under section 143(1) without notice or the denial of benefits of the Double Tax Avoidance Agreement specifically, focusing primarily on the foreign tax credit issue. The denial of foreign tax credit was overturned based on the procedural aspect of filing Form 67 before the due date. en-us Wed, 22 Feb 2023 00:00:00 +0530 Thu, 29 Jun 2023 20:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308503 The Tribunal directed the Assessing Officer to allow the foreign tax credit claim under section 90 for a Private Limited Company providing Tea Consultancy Services in Tanzania, despite the initial denial due to not filing Form 67, as the filing was considered directory and not mandatory. The Tribunal did not address the validity of adjustment under section 143(1) without notice or the denial of benefits of the Double Tax Avoidance Agreement specifically, focusing primarily on the foreign tax credit issue. The denial of foreign tax credit was overturned based on the procedural aspect of filing Form 67 before the due date. Case-Laws Income Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308503