https://www.taxtmi.com/caselaws?id=751976 The Tribunal allowed the assessee's appeal, directing the CPC to recalculate the tax liability. It accepted the claim of relief under Section 90 of the Income Tax Act, 1961, and deemed the disallowance of Foreign Tax Credit unjustified due to the belated filing of Form 67, which was considered directory, not mandatory. en-us Thu, 25 Apr 2024 00:00:00 +0530 Tue, 30 Apr 2024 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751976 The Tribunal allowed the assessee's appeal, directing the CPC to recalculate the tax liability. It accepted the claim of relief under Section 90 of the Income Tax Act, 1961, and deemed the disallowance of Foreign Tax Credit unjustified due to the belated filing of Form 67, which was considered directory, not mandatory. Case-Laws Income Tax Thu, 25 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751976