Foreign Tax Credit (FTC) for default in filling Form 67 under ...

Case Laws Income Tax

March 21, 2022

Foreign Tax Credit (FTC) for default in filling Form 67 under Rule 128 - delay in compliance of a procedural provision - Rule 128(9) does not provide for disallowance of FTC in case of delay in filing Form No.67. - FTC cannot be denied to the assessee. Assessee is directed to file the relevant details/evidences in support of its claim. - AT

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Foreign Tax Credit (FTC) for default in filling Form 67 under ...

Case Laws Income Tax

March 21, 2022

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