Foreign tax credits u/s 90/90A - Rule 128 is a procedural ...

Case Laws Income Tax

November 30, 2023

Foreign tax credits u/s 90/90A - Rule 128 is a procedural provision and not a mandatory provision - Rule 128 nowhere provides that if the said Form 67 is not filed within the above stated time frame, the relief as sought by the assessee u/s 90 of the Act would be denied. - AT

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Foreign tax credits u/s 90/90A - Rule 128 is a procedural ...

Case Laws Income Tax

November 30, 2023

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