No Denial of FTC for non-filing of Form No. 67

Deelip Kanhailal Chawla Vs ITO (ITAT Pune) 6. Admittedly, the statutory provisions u/s. 90, the assessee entitled to claim FTC and in order to claim the taxes paid outside India, Rules are contemplated under Rule 128 of Income Tax Rules, 1962, wherein, Sub-rule (8) of Rule 128 provides procedure in furnishing the documents mentioned therein in clauses (i) & (ii). We note that CIT(A), NFAC, Delhi reproduced the said Rule at page 3 of the impugned order. On careful reading of the said Rule we note that, clause (i) of Sub-rule (8) of Rule 128 explains furnishing a statement of income from the...