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2023 (2) TMI 522 - ITAT BANGALOREForeign tax credit - claim disallowed on the grounds that filing of form 67 within due date is a pre-condition for claiming foreign tax credit - HELD THAT:- After going through the entire submissions from the both the sides, as noticed that a similar issue has been decided by the coordinate bench of this Tribunal in the case of Vinodkumar Lakshmipathi [2022 (10) TMI 87 - ITAT BANGALORE] direct the AO to give foreign tax credit as per Form No.67 filed on 20.8.2020 before the ld. CIT after due verification and appeal is accordingly allowed for statistical purposes.
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