|Income Tax Appellate Tribunal
Section 90 IT Act | Belated Form 67 Filing Does Not Disentitle Foreign Tax Credit Relief : ITAT Bangalore
ITAT Bangalore holds that a delayed Form 67 submission does not automatically disqualify a taxpayer from claiming foreign tax credit under Section 90, provided the credit was claimed in the return. The ruling clarifies that procedural delays in filing Form 67 should not override substantive entitlement to relief under Double Taxation Avoidance Agreements.