Assessee Entitled to Foreign Tax Credit Despite Delay in Filing Form 67: ITAT Chandigarh

Bachaspatimayum Umakanta Sharma Vs Dy. CIT (ITAT Chandigarh)

In a recent ruling, the Income Tax Appellate Tribunal (ITAT) Chandigarh held that the assessee, Bachaspatimayum Umakanta Sharma, cannot be denied the Foreign Tax Credit (FTC) merely due to a delay in submitting Form 67. This decision came in response to an appeal filed against

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