ITAT Bangalore allows foreign tax credit based on revised form 67 & rejects denial on mere technicality of late filing

Assessee, a salaried individual, filed a revised return & a revised Form 67 claiming foreign tax credit (FTC) of ₹13,24,710 u/s90, instead of ₹8,50,562 claimed earlier. AO allowed relief only as per the original Form 67, citing delay in filing of the revised Form 67. CIT(A) upheld AO’s denial of additiona

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