https://www.taxtmi.com/caselaws?id=441403 The Tribunal allowed the appeal of the assessee, emphasizing the incorrect denial of relief under Section 90, the prevention of double taxation on foreign income, and the importance of honoring treaty benefits as per the DTAA between India and Tanzania. The Tribunal held that the late filing of Form No.67 should not bar the assessee from treaty benefits and found the levy of interest under sections 234B/C/D unjustified. en-us Fri, 04 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441403 The Tribunal allowed the appeal of the assessee, emphasizing the incorrect denial of relief under Section 90, the prevention of double taxation on foreign income, and the importance of honoring treaty benefits as per the DTAA between India and Tanzania. The Tribunal held that the late filing of Form No.67 should not bar the assessee from treaty benefits and found the levy of interest under sections 234B/C/D unjustified. Case-Laws Income Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441403