https://www.taxtmi.com/caselaws?id=761368 ITAT Patna allowed the assessee's appeal regarding foreign tax credit relief under sections 90/90A. Despite delayed filing of Form No. 67, the tribunal found the form contained valid information about foreign tax credit on allowances received in Hungary. Following the precedent in Bijender Singh case, ITAT directed the Assessing Officer to accept the form and grant the foreign tax credit in accordance with law. The assessee's grievance was allowed. en-us Wed, 28 Aug 2024 00:00:00 +0530 Sat, 09 Nov 2024 08:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761368 ITAT Patna allowed the assessee's appeal regarding foreign tax credit relief under sections 90/90A. Despite delayed filing of Form No. 67, the tribunal found the form contained valid information about foreign tax credit on allowances received in Hungary. Following the precedent in Bijender Singh case, ITAT directed the Assessing Officer to accept the form and grant the foreign tax credit in accordance with law. The assessee's grievance was allowed. Case-Laws Income Tax Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761368