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![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] 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]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) has held that the foreign tax credit could not be denied for technicality of not filing...