The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a delay in filing Form No. 67 is merely a procedural lapse and cannot be used as a ground to deny foreign tax credit (FTC) under Section Read more…
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that a delay in filing Form No. 67 is merely a procedural lapse and cannot be used as a ground to deny foreign tax credit (FTC) under Section Read more…