Filing of Form 67 not mandatory for claiming Foreign Tax Credit

42 Hertz Software India Pvt. Ltd. Vs ACIT (ITAT Bangalore)

There is no dispute that the Assessee is entitled to claim Foreign Tax Credit (FTC). On perusal of provisions of Rule 128 (8) & (9), it is clear that, one of the requirements of Rule 128 for claiming FTC is that Form 67 is to be submitted by asse

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