https://www.taxtmi.com/caselaws?id=458120 Employees' contribution to provident fund required fresh factual verification on the date of salary payment, so the matter was remanded for reconsideration in accordance with law. Delay in filing Form 67 was treated as procedural and directory, not a statutory ground to deny foreign tax credit, so the claim was restored for decision on merits after accepting the form. TDS credit could not be denied merely because the return mentioned an incorrect TAN where the tax was otherwise reflected in Form 26AS; the credit was directed to be allowed as per law. The appeals were thus disposed of by remand on the first two issues and relief on the third. en-us Fri, 18 Aug 2023 00:00:00 +0530 Tue, 08 Oct 2024 23:26:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458120 Employees' contribution to provident fund required fresh factual verification on the date of salary payment, so the matter was remanded for reconsideration in accordance with law. Delay in filing Form 67 was treated as procedural and directory, not a statutory ground to deny foreign tax credit, so the claim was restored for decision on merits after accepting the form. TDS credit could not be denied merely because the return mentioned an incorrect TAN where the tax was otherwise reflected in Form 26AS; the credit was directed to be allowed as per law. The appeals were thus disposed of by remand on the first two issues and relief on the third. Case-Laws Income Tax Fri, 18 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458120