Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the...

Foreign tax credit claimed u/s 90/90A - although there was delay in filing of such Form 67 beyond the due date of filing of the return wherein as held that FTC cannot be denied to the assessee, where the assessee filed FTC in Form No. 67, although belatedly since filing of such Form 67 is not mandatory but directory in nature. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X