ITAT, Bangalore: Delay in Filing Form 67 Cannot be Reason to Deny Foreign Tax Credit - (31 Mar 2022)
DIRECT TAXATION
Income Tax Appellate Tribunal, Bangalore has observed that Rule 128 of the Income Tax Rules which requires the assessee to submit Form 67 before filing the income tax return to claim Foreign Tax Credit (FTC) is directory in nature and not compulsory.
Tags : INCOME TAX APPELLATE TRIBUNAL RULE 128 OF THE INCOME TAX RULES FILING FORM 67 FORM 67 FOREIGN TAX CREDIT
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