ITAT Chennai Allows Foreign Tax Credit Despite Late submission of Form 67

ITO Vs Smt. Chengam Durga (ITAT Chennai)

Income Tax Appellate Tribunal (ITAT) Chennai heard an appeal by the Revenue against an order by the Commissioner of Income Tax (Appeals) [CIT(A)], which allowed Foreign Tax Credit (FTC) to Smt. Chengam Durga despite a delayed filing of Form 67. The Revenue argued that the CIT(A) erred in treating

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