Foreign Tax Credit cannot be Denied if Form 67 Prescribed under Rule 128 of Income Tax Rules not Filed but filed before Completion of Assessment: ITAT [Read Order]

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

Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]

Delay of 10 days in Filing ITR cannot Vitiate FTC Claim for Income Earned Outside India: ITAT Restores Matter for De Novo Consideration [Read Order]

Violation of Procedural Norm does not Extinguish Substantive Right to Claim FTC: ITAT [Read Order]

Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]