https://www.taxtmi.com/caselaws?id=765487 The ITAT Jaipur allowed the assessee's appeal for Foreign Tax Credit under section 90/90A despite late filing of Form 67. The revenue denied FTC claiming required Form 67 was not filed with ITR within statutory time limit under section 139(1). The tribunal relied on precedent cases and held that the assessee was entitled to FTC as the claim was supported by filed ITR and Form 67, even though filed belatedly. The appeal was allowed in favor of the assessee. en-us Thu, 02 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765487 The ITAT Jaipur allowed the assessee's appeal for Foreign Tax Credit under section 90/90A despite late filing of Form 67. The revenue denied FTC claiming required Form 67 was not filed with ITR within statutory time limit under section 139(1). The tribunal relied on precedent cases and held that the assessee was entitled to FTC as the claim was supported by filed ITR and Form 67, even though filed belatedly. The appeal was allowed in favor of the assessee. Case-Laws Income Tax Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765487