ITAT ruled that Late filing of Form 67 does not bar Foreign Tax Credit claims under DTAA provisions
The Kolkata Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that procedural delays, such as late Form 67 filing, cannot invalidate a taxpayer’s right to claim a Foreign Tax Credit ( FTC ) under a Double Taxation Avoidance Agreement ( DTAA ). BGA Electrical & Services Private Limited, the assessee filed an…
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