![FTC Claim Not Denied Despite Delay as Filing of Form 67 Held Directory, Not Mandatory: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/13/500x300_2063353-ftc-claim-despite-delay-filing-form-67-directory-mandatory-itat-taxscan.webp "FTC Claim Not Denied Despite Delay as Filing of Form 67 Held Directory, Not Mandatory: ITAT [Read Order]")
FTC Claim Not Denied Despite Delay as Filing of Form 67 Held Directory, Not Mandatory: ITAT [Read Order]
The Tribunal observed that the AO erred in denying credit for FTC even though the necessary form had been placed on record before the assessment order...
![ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Says Compliance is Directory and Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/250x150_2054616-itat-foreign-tax-credit-taxscan.webp "ITAT Allows Foreign Tax Credit Despite Delay in Filing Form 67, Says Compliance is Directory and Not Mandatory [Read Order]")
![Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Bangalore-ITAT-Income-Tax-Appellate-Authority-Form-67-Deemed-Directory-FTC-Rules-FTC-Rule-128-of-the-Income-Tax-Rules-late-filing-of-Form-67-Foreign-Tax-Credit-TAXSCAN.jpg "Form 67 Deemed Directory, Not Mandatory: ITAT Rules FTC Claim Should Not Be Denied for Late Submission [Read Order]")
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]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the foreign Tax Credit (FTC) could not be denied if form no.67 prescribed under rule 128 of the Income Tax Rules were not filed...
![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]](https://www.taxscan.in/wp-content/uploads/2023/09/Foreign-Tax-Credit-Denied-Rule-128-Income-Tax-Filed-filed-Completion-Assessment-ITAT-TAXSCAN.jpg "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]
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...
![FTC cannot be Denied on Mere Late Filing of Form No.67 as per India-Tanzania DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/FTC-Denied-Mere-Late-Filing-Form-India-Tanzania-DTAA-ITAT-TAXSCAN.jpg "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]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the violation of procedural norms does not extinguish the substantial right of claiming the credit of Foreign Tax Credit...
![Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Violation-of-Procedural-Norms-Substantial-Right-of-Claiming-Credit-of-FTC-FTC-Income-Tax-Credit-of-FTC-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "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]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that, a delay of 10 days in filing return cannot vitiate the Foreign Tax Credit (FTC) claimed to the extent of income earned outside...
![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]](https://www.taxscan.in/wp-content/uploads/2023/06/Delay-of-10-days-in-Filing-ITR-FTC-Claim-for-Income-Earned-Outside-India-Filing-ITR-ITR-FTC-Claim-ITAT-Restores-Matter-for-De-Novo-Consideration-Filing-ITR-taxscan.jpg "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]](https://www.taxscan.in/wp-content/uploads/2023/05/Violation-of-Procedural-Norm-Claim-FTC-ITAT-taxscan.jpg "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]
The Income Tax Appellate Tribunal (ITAT) Pune Bench, has recently, in an appeal filed before it, ruled that the filing of Form 67 is a procedural requirement, and hence that the non-compliance of the...
![Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Form-67-Procedural-Requirement-Denial-of-FTC-FTC-ITAT-Income-Tax-taxscan.jpg "Filing of Form 67 is a Procedural Requirement: Non-Compliance cannot attract Denial of FTC, rules ITAT [Read Order]")
FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that FTC cannot be denied, if requirements of rule 128(9) of the income tax rules are not...
![FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/FTC-Income-Tax-Rules-ITAT-taxscan.jpg "FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order]")