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2023 (7) TMI 5 - ITAT KOLKATAForeign tax credit - procedural lapses - Denial of claim as Form 67 was filed after the due date of filing of the return of income - HELD THAT:- As it has consistently held that filing of Form 67 is procedural in nature and the assessee should not be 2023 (2) TMI 1154 - ITAT KOLKATA] wherein similar issue was decided in favour of the assesesee, wherein also Form 67 was filed after the due date of filing of the return of income but the claim of the assessee was allowed by this Tribunal. Thus as the ld. D.R. having not placed any binding precedence in favour of the revenue, direct the ld. Assessing Officer to accept the Form 67 filed by the assessee and allow the eligible foreign tax credit in accordance with law and allow the grounds of appeal raised by the assessee.
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