Rule 128(9) is Directory, Not Mandatory: No FTC Disallowance for Delayed Form 67 Filing

Bhaskar Dutta Vs DCIT (ITAT Delhi)

In this appeal, the assessee, a non-resident individual, challenged the order of the Commissioner of Income Tax (Appeals)-42, New Delhi, pertaining to the 2020-21 assessment year. The primary issue is the rejection of the assessee’s claim for foreign tax credit (FTC) amounting to ₹25,43,643 due

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