https://www.taxtmi.com/caselaws?id=779613 ITAT allowed the taxpayer's appeal, treating late filing of Form 67 as a directory, not mandatory, requirement per precedent from the HC, and found merit in the substantive ground. The tribunal set aside the denial of foreign tax credit and remitted the matter to the AO to verify facts and recompute tax consequences afresh. The appeal was allowed for statistical purposes. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779613 ITAT allowed the taxpayer's appeal, treating late filing of Form 67 as a directory, not mandatory, requirement per precedent from the HC, and found merit in the substantive ground. The tribunal set aside the denial of foreign tax credit and remitted the matter to the AO to verify facts and recompute tax consequences afresh. The appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779613