Judgement

The ITAT Ahmedabad Directs AO to Grant Foreign Tax Credit Despite Delay in Filing Form 67


ITAT Rules Late Filing of Form 67 Cannot Defeat Foreign Tax Credit Claim Under Section 90 

The ITAT held that delayed filing of Form 67 cannot be the sole reason to deny FTC, directing the AO to grant the credit after verifying foreign taxes paid.

ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit

The ITAT Bangalore restores the foreign tax credit claim after condoning a 1,933-day delay and directs the AO to verify documents and grant relief.

ITAT Condones 1,933-Day Delay in Foreign Tax Credit Dispute, Says Genuine Delay Should Not Defeat Lawful Relief

ITAT held that a delayed Form 67 filing cannot deny a foreign tax credit if the required conditions are met.

ITAT Allows Foreign Tax Credit Despite Late Filing of Form 67

The ITAT Delhi held that a delayed filing of Form 67 is only a procedural lapse and cannot be the sole ground for denying Foreign Tax Credit under the DTAA.

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ITAT Rules Late Filing of Form 67 Cannot Defeat Foreign Tax Credit Claim Under Section 90

ITAT Rules in Taxpayer's Favour, Holds Delay in Filing Form 67 Cannot Be Sole Ground to Deny Foreign Tax Credit

ITAT Condones 1,933-Day Delay in Foreign Tax Credit Dispute, Says Genuine Delay Should Not Defeat Lawful Relief

ITAT Allows Foreign Tax Credit Despite Late Filing of Form 67

Delay in Filing Form 67 Cannot Deny Foreign Tax Credit Under DTAA, Holds ITAT

ITAT Allows Foreign Tax Credit of Rs. 13.91 Lakh Holding Late Filing of Form 67 Cannot Deny FTC Claim