https://www.taxtmi.com/caselaws?id=751937 The Tribunal partially allowed the appeal, directing the CPC, Bangalore, to amend the Intimation under section 143(1) to consider the late-filed Form No.67 for the assessment year 2020-21. This decision emphasized the importance of substance over procedural technicalities, allowing credit for foreign tax paid despite the form's delayed submission. en-us Fri, 26 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 09:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751937 The Tribunal partially allowed the appeal, directing the CPC, Bangalore, to amend the Intimation under section 143(1) to consider the late-filed Form No.67 for the assessment year 2020-21. This decision emphasized the importance of substance over procedural technicalities, allowing credit for foreign tax paid despite the form's delayed submission. Case-Laws Income Tax Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751937