Foreign Tax Credit cannot be denied merely for delayed filing of Form No. 67: ITAT Jaipur

Vaibhav Singh Vs ITO (ITAT Jaipur) ITAT Jaipur held that delayed filing of Form No. 67 cannot be reason for denial of Foreign Tax Credit since filing of Form 67 is procedural/ directory requirement. Accordingly, appeal allowed and order of CIT(A) set aside. Facts- The assessee is a salaried employee and has income under the head from salary only. During the year under consideration, assessee worked with Credit Suisse Business Analytics group at USA. He deputed to the Indian office of the company at Credit Suisse Business Analytics (India) Pvt. Ltd., and he joined at Indian office on 25.09.2021...