Filing of Form No. 67 is a procedural directory requirement in nature

Satreena Consultants Pvt. Limited Vs ITO (ITAT Kolkata)

ITAT Kolkata held that filing of Form 67 is directory in nature. Accordingly, benefit of relief of withholding tax credit in Tanzania against the tax liability arising in India allowed.

Facts- The assessee-company is engaged in providing Tea Consultancy Services in Tanzania. The payment for providing Tea Consultancy Services for F.Y. 2015-16 from Tanzania was received after deduction of withholding taxes of Rs.21,24,9

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