https://www.taxtmi.com/caselaws?id=443587 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to allow the foreign tax credit of Rs. 58,69,594/- despite the delayed filing of Form 67, citing it as directory, not mandatory. The grounds challenging the levy of interest were dismissed. The appeal was partly allowed, favoring the assessee, with the order pronounced on 11th May, 2023. en-us Thu, 11 May 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443587 The Tribunal allowed the appellant's appeal, directing the Assessing Officer to allow the foreign tax credit of Rs. 58,69,594/- despite the delayed filing of Form 67, citing it as directory, not mandatory. The grounds challenging the levy of interest were dismissed. The appeal was partly allowed, favoring the assessee, with the order pronounced on 11th May, 2023. Case-Laws Income Tax Thu, 11 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443587