Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Delay in filing Form 67 Shall not be Considered as Ground for Denying Foreign Tax Credit claim: ITAT
ITAT ruled that delayed filing of Form 67 should not deny foreign tax credit claims. The tribunal prioritized substantive compliance over procedural delays, aiding taxpayers in international disputes.