https://www.taxtmi.com/caselaws?id=759321 The Tribunal ruled in favor of the assessee, granting the foreign tax credit of Rs. 6,99,334 despite the delayed filing of Form No.67. It determined that Rule 128(9) was procedural and that the Double Taxation Avoidance Agreement (DTAA) takes precedence over the Act. All grounds raised by the assessee were allowed. en-us Mon, 23 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 08:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759321 The Tribunal ruled in favor of the assessee, granting the foreign tax credit of Rs. 6,99,334 despite the delayed filing of Form No.67. It determined that Rule 128(9) was procedural and that the Double Taxation Avoidance Agreement (DTAA) takes precedence over the Act. All grounds raised by the assessee were allowed. Case-Laws Income Tax Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759321