https://www.taxtmi.com/highlights?id=72358 Disallowance of Foreign Tax Credit (FTC) - delay in filing Form 67 - Rule 128(9) of the Rules has to be read down in conformity thereof. Rule 128(9) of the Rules cannot be read in isolation. Rules must be read in the context of the Act and the DTAA impacting the rights, liabilities and disabilities of the parties. - AT en-us Wed, 04 Oct 2023 18:21:29 +0530 Wed, 04 Oct 2023 18:21:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72358 Disallowance of Foreign Tax Credit (FTC) - delay in filing Form 67 - Rule 128(9) of the Rules has to be read down in conformity thereof. Rule 128(9) of the Rules cannot be read in isolation. Rules must be read in the context of the Act and the DTAA impacting the rights, liabilities and disabilities of the parties. - AT Highlights Income Tax Wed, 04 Oct 2023 18:21:29 +0530 https://www.taxtmi.com/highlights?id=72358