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    <title>2024 (4) TMI 1076 - ITAT DELHI</title>
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    <description>The Tribunal reviewed the case concerning the disallowance of Foreign Tax Credit due to late filing of Form 67. The Ld.CIT(A) upheld the AO&#039;s decision, emphasizing mandatory compliance with Rule 128(9) of the IT Rules, 1962. However, the Tribunal directed the AO to verify the filing of Form 67 and grant relief if appropriate. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal reviewed the case concerning the disallowance of Foreign Tax Credit due to late filing of Form 67. The Ld.CIT(A) upheld the AO&#039;s decision, emphasizing mandatory compliance with Rule 128(9) of the IT Rules, 1962. However, the Tribunal directed the AO to verify the filing of Form 67 and grant relief if appropriate. The appeal was allowed for statistical purposes.</description>
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