Denial of foreign tax credit u/s 91 - delay in filing Form no.67 ...
Case Laws Income Tax
December 9, 2022
Denial of foreign tax credit u/s 91 - delay in filing Form no.67 - Mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as they stood during the year under consideration, will not preclude the assessee from claiming the benefit of foreign tax credit in respect of tax paid outside India. - AT
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