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2023 (5) TMI 705 - AT - Income TaxDisallowance of claim of Foreign Tax Credit (FTC) - assessee filed rectification u/s 154 as passed not granting the claim of the assessee - CIT(A) confirmed the order of rectification and held that the assessee has not filed Form No.67 before the prescribed time limit [after the due date of filing of the return u/s 139(1)] - HELD THAT:- The assessee had filed Form No.67 along with documentary evidence and acknowledgement for the same dated 30.03.2021 is on record (Exhibit B4 before the CIT(A). From the income tax return filed along with the computation of income, it is evident that the foreign salary has been included in the total income and tax on the said income has been paid. The assessee has claimed FTC for the taxes paid abroad . The Bangalore Bench of the Tribunal on identical facts in the case of Ms.Brinda Ramakrishna v. ITO [2022 (2) TMI 752 - ITAT BANGALORE] had held that filing of Form 67 is a procedural / directory requirement and not a mandatory requirement. It was held that violation of the procedural norm does not extinguish the substantive right of claiming the credit of FTC. Thus we hold that the assessee is entitled to the benefit of FTC. Decided in favour of assessee.
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