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![FTC cannot be Denied If Requirements of Rule 128(9) of the Income Tax Rules Are Not Violated: ITAT [Read Order] 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]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that FTC cannot be denied, if...


![Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order] Rule 128(9) Disallowing FTC in case of Delay in filing Form 67 Contrary to Indo-USA DTAA, Shall be Read Down: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/FTC-case-of-Delay-filing-Form-67-Form-67-Indo-USA-DTAA-ITAT-Income-Tax-taxscan-.jpg)
![Claim of FTC cant be disallowed merely on delay in filing Form 67: ITAT [Read Order] Claim of FTC cant be disallowed merely on delay in filing Form 67: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Claim-of-FTC-disallowed-merely-delay-in-filing-Form-67-ITAT-Taxscan.jpg)
![Form No.67 is not mandatory but a directory requirement, Disallowance of FTC due to delay in filing the same not valid: ITAT [Read Order] Form No.67 is not mandatory but a directory requirement, Disallowance of FTC due to delay in filing the same not valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Form-No.67-directory-requirement-FTC-ITAT-taxscan.jpg)
![ITAT grants Credit of FTC u/s 90 on Proper Filing of Form 67 [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)
![Delay in filing Form 67 can’t be a reason to deny Foreign Tax Credit: ITAT [Read Order] Delay in filing Form 67 can’t be a reason to deny Foreign Tax Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Delay-filing-Form-67-Foreign-Tax-Credit-ITAT-tax-credit-Taxscan.jpg)
