https://www.taxtmi.com/caselaws?id=457208 ITAT Jaipur allowed assessee's appeal for foreign tax credit relief under sections 90/90A. The assessee was initially denied TDS credit for failing to file Form 67 before the ITR due date. The AO and CIT(A) treated this as a mandatory requirement. However, ITAT held that late filing of Form 67 should not disqualify the claim when supported by filed ITR, following precedent in Juan Miguel Guerrero Ferrer case. The tribunal directed AO to allow relief based on ITR and Form 67, setting aside CIT(A)'s order. en-us Wed, 07 Feb 2024 00:00:00 +0530 Wed, 11 Sep 2024 20:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457208 ITAT Jaipur allowed assessee's appeal for foreign tax credit relief under sections 90/90A. The assessee was initially denied TDS credit for failing to file Form 67 before the ITR due date. The AO and CIT(A) treated this as a mandatory requirement. However, ITAT held that late filing of Form 67 should not disqualify the claim when supported by filed ITR, following precedent in Juan Miguel Guerrero Ferrer case. The tribunal directed AO to allow relief based on ITR and Form 67, setting aside CIT(A)'s order. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457208