https://www.taxtmi.com/caselaws?id=756759 ITAT Pune held that filing Form 67 for foreign tax credit is a procedural requirement, not mandatory. The assessee filed Form 67 on 08.01.2022 before the end of AY 2021-22, complying with CBDT notification. The Tribunal found that delayed filing of Form 67 does not automatically deny relief under section 90. Following coordinate bench precedents, the matter was restored to AO for verification of Form 67 and allowing consequential foreign tax credit in accordance with law. en-us Tue, 06 Aug 2024 00:00:00 +0530 Thu, 08 Aug 2024 09:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756759 ITAT Pune held that filing Form 67 for foreign tax credit is a procedural requirement, not mandatory. The assessee filed Form 67 on 08.01.2022 before the end of AY 2021-22, complying with CBDT notification. The Tribunal found that delayed filing of Form 67 does not automatically deny relief under section 90. Following coordinate bench precedents, the matter was restored to AO for verification of Form 67 and allowing consequential foreign tax credit in accordance with law. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756759