Foreign tax credit u/s 90/90A - delay in filing Form no.67 - ...
Case Laws Income Tax
January 10, 2023
Foreign tax credit u/s 90/90A - delay in filing Form no.67 - mere delay in filing Form No. 67 as per the provisions of Rule 128(9), as it 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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