![Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-in-filling-Form-67-disallowance-of-Foreign-Tax-Credit-filling-Form-67-Foreign-Tax-Credit-Income-Tax-Income-Tax-Rules-ITAT-grants-claim-on-FTS-taxscan.jpg "Delay in filling Form 67 doesnt result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]")
Delay in filling Form 67 doesn't result in disallowance of Foreign Tax Credit under Rule 128(9) of Income Tax Rules: ITAT grants claim on FTS [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the delay in filling Form 67 doesn’t result in disallowance of the Foreign Tax...
![Foreign Tax Credit cannot be Denied for Technicality of not Filing Form 67 within Due Date of Return u/s 139(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Foreign-Tax-Credit-Foreign-Tax-Tax-Credit-Filing-Form-67-within-Due-Date-of-Return-Filing-Form-67-Due-Date-of-Return-Due-Date-Income-Tax-Act-Income-Tax-ITAT-Taxscan.jpg "Foreign Tax Credit cannot be Denied for Technicality of not Filing Form 67 within Due Date of Return u/s 139(1) of Income Tax Act: ITAT [Read Order]")
![Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Foreign-Tax-Credit-Employment-Contracting-State-Bonus-Bonus-received-in-respect-of-Employment-taxscan.jpg "Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]")
![Claim of FTC on Payment of Foreign Tax Rejected due to Late Filing of ROI: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-FTC-FTC-Claim-of-FTC-on-Payment-Payment-of-Foreign-Tax-due-to-Late-Filing-of-ROI-Late-Filing-of-ROI-ROI-ITAT-Income-Tax-ITAT-directs-re-adjudication-taxscan.jpg "Claim of FTC on Payment of Foreign Tax Rejected due to Late Filing of ROI: ITAT directs Re-Adjudication [Read Order]")
![ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-allows-Foreign-Tax-Credit-Claim-Form-67-filed-with-Revised-Return-Original-Return-of-Income-Foreign-Tax-Credit-Form-67-filed-with-Revised-Return-Return-of-Income-Income-taxscan.jpg "ITAT allows Foreign Tax Credit Claim by Form 67 filed with Revised Return instead of Original Return of Income [Read Order]")
Return of Income and Statement in Form-67 Filed within Due Date: ITAT directs Granting of Foreign Tax Credit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Visakhapatnam Bench, has recently, in an appeal filed before it, directed the granting of foreign tax credit, on the ground that the return of income and...
![Return of Income and Statement in Form-67 Filed within Due Date: ITAT directs Granting of Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Return-of-Income-and-Statement-in-Form-67-Filed-ITAT-Foreign-Tax-Credit-TAXSCAN.jpg "Return of Income and Statement in Form-67 Filed within Due Date: ITAT directs Granting of Foreign Tax Credit [Read Order]")
Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has recently, in an appeal filed before it, held that mere delay in filing form no.6 u/r 128 (9), is not a ground to deny foreign tax credit. ...
![Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delay-in-Filing-Form-No.-67-Filing-Form-No.-67-Foreign-Tax-Credit-ITAT-taxscan.jpg "Mere Delay in Filing Form No. 67 U/R 128(9) not a Ground to Deny Foreign Tax Credit: ITAT [Read Order]")
![Delay in filing Form 67 not a reason to deny claim of Foreign Tax Credit under DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Form-67-Delay-in-filing-Form-67-filing-Form-67-Foreign-Tax-Credit-DTAA-ITAT-taxscan.jpg "Delay in filing Form 67 not a reason to deny claim of Foreign Tax Credit under DTAA: ITAT [Read Order]")
Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]
The Mumbai Bench Income Tax Appellate Tribunal (ITAT)has held that Rules cannot override the Act, relief allowable u/s 90 of the Income Tax Act,1961 in respect of the Foreign Tax Credit (FTC). ...
![Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Rules-allowable-Foreign-Tax-Credit-ITAT-TAXSCAN.jpg "Rules cannot override the Act, relief allowable u/s 90 in respect of the Foreign Tax Credit: ITAT [Read Order]")
Foreign Tax Credit Allowable If Form 67 filed Before Income Tax Due Date: ITAT grants Relief to Actress Sonakshi Sinha [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, while allowing an appeal by Bollywood actress Sonakshi Sihna, has held that the claim of foreign tax credit is allowable even if the form 67 is...
![Foreign Tax Credit Allowable If Form 67 filed Before Income Tax Due Date: ITAT grants Relief to Actress Sonakshi Sinha [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Foreign-Tax-Credit-Income-Tax-Due-Date-ITAT-Actress-Sonakshi-Sinha-taxscan.jpg "Foreign Tax Credit Allowable If Form 67 filed Before Income Tax Due Date: ITAT grants Relief to Actress Sonakshi Sinha [Read Order]")
![ITAT grants Credit of FTC u/s 90 on Proper Filing of Form 67 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-grants-Credit-FTC-TAXSCAN.jpg "ITAT grants Credit of FTC u/s 90 on Proper Filing of Form 67 [Read Order]")
![Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Appeal-assessee-ITAT-TAXSCAN.jpg "Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]")