https://www.taxtmi.com/caselaws?id=309223 The Tribunal allowed the appeal, directing the AO to give credit for foreign tax as per the subsequently filed Form No. 67. The judgment emphasizes that procedural lapses should not override substantive rights, particularly when DTAA provisions are more favorable to the taxpayer. en-us Thu, 19 Jan 2023 00:00:00 +0530 Thu, 17 Aug 2023 21:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309223 The Tribunal allowed the appeal, directing the AO to give credit for foreign tax as per the subsequently filed Form No. 67. The judgment emphasizes that procedural lapses should not override substantive rights, particularly when DTAA provisions are more favorable to the taxpayer. Case-Laws Income Tax Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309223