2023 (6) TMI 1387

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.... PER N. K. BILLAIYA, AM : This appeal by the assessee is preferred against the order dated 18.08.2022 by NFAC, Delhi pertaining to A.Y. 2019-20. 2. The solitary grievance of the assessee is that the CIT(A) erred in confirming the action of the AO who denied the foreign tax credit amounting to Rs.18,87,114/- for the reason form 67 was submitted by the assessee after the due date of filing ....

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....67 could not be submitted due to technical issues the same was submitted technically on 16.02.2021 but since form 67 was not submitted alongwith the return of income, the foreign tax credit was denied. 6. The Counsel prayed for allowing the credit for foreign tax. 7. Per contra the DR strongly supported the findings of the lower authorities. 8. We have given a thoughtful consideration to ....