FTC cannot be Denied on Mere Late Filing of Form No.67 as per India-Tanzania DTAA: ITAT [Read Order]

FTC - Denied - Mere- Late- Filing - Form - India-Tanzania -DTAA-ITAT-TAXSCAN

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the Foreign Tax Credit could not be denied on mere late filing of form No.67 as per India-Tanzania Double Taxation Avoidance Agreement (DTAA). The assessee, Manoj Kaushik prasad Jingar, was an individual. The residential status of the assessee for A.Y. 2020-21 was resident…

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