https://www.taxtmi.com/caselaws?id=758622 The Tribunal ruled in favor of the appellant, allowing the foreign tax credit claim by emphasizing the directory nature of Form 67 filing and the verifiability of facts, thus setting aside the CIT(A)'s decision. The Tribunal did not address the issues concerning CPC adjustments or the levy of interest under sections 234B and 234C, focusing solely on the foreign tax credit dispute. The judgment indicates the primary issue was resolved favorably for the assessee, granting the claimed credit. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 16 Sep 2024 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758622 The Tribunal ruled in favor of the appellant, allowing the foreign tax credit claim by emphasizing the directory nature of Form 67 filing and the verifiability of facts, thus setting aside the CIT(A)'s decision. The Tribunal did not address the issues concerning CPC adjustments or the levy of interest under sections 234B and 234C, focusing solely on the foreign tax credit dispute. The judgment indicates the primary issue was resolved favorably for the assessee, granting the claimed credit. Case-Laws Income Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758622