Case Law Details
Case Name : Vikram Dhondu Rao Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Bangalore
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Vikram Dhondu Rao Vs DCIT (ITAT Bangalore)
Delay in filing Form 67 cannot deny Foreign Tax Credit; Filing held to be Procedural, Not Mandatory : ITAT Bangalore
In a significant relief to taxpayers claiming Foreign Tax Credit (FTC), Bangalore ITAT has held that the filing of Form 67 before the due date u/s 139(1), is a procedural requirement & not a mandatory condition for Please become a Premium member. If you are already a Premium member, login here to access the full content.
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