Foreign Tax Credit Allowed as Form 67 Delay Is Procedural: ITAT Mumbai

Aparna Girish Hebbani Vs ITO (ITAT Mumbai)

Foreign Tax Credit Cannot Be Denied for Delay in Filing Form 67 – Procedural Lapse Cannot Defeat Substantive DTAA Rights

The Mumbai ITAT held that Foreign Tax Credit (FTC) cannot be denied merely due to delay in filing or verification of Form 67, when the assessee has substantively paid foreign taxes and offered the same in

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